TaxTMI 
TaxTMI 
2010 (12) TMI 306
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....as decided in the absence of the review petitioner who did not have the knowledge of the listing of the matter before the Court. 2) that this Court had no jurisdiction to decide the case itself and after deciding the question referred for the opinion of this Court, this Court was required to send the matter back to the learned Tribunal for deciding the case on merits. 1 Whether the reporters of the local papers may be allowed to see the Judgment? Yes. 2. Briefly stated the facts of the case are that the revenue filed a Central Excise Reference under Section 35- H(1) in which it was prayed that the appellant Tribunal be directed to refer to the High Court the questions of law referred to in para 8 of the petition. The petition was a....
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....fy the paragraph in the order of the Appellate Tribunal relevant to the question sought to be referred. (3) On receipt of notice that an application has been made under sub-section (1), the person against whom such application has been made, may, notwithstanding that he may not have filed such application, file, within forty-five days of the receipt of the notice, a memorandum of cross objections verified in the prescribed manner against any part of the order in relation to which an application for reference has been made and such memorandum shall be disposed of by the High Court as if it were an application presented within the time specified in sub-section (1). (4) If, on an application made under sub-section (1), the High Court direct....
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....r to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with such judgment. [(1-A) Where the High Court delivers a judgment in an appeal filed before it under section 35G, effect shall be given to the order passed on the appeal by the concerned Central Excise Officer on the basis of a certified copy of the judgment.] (2) The costs of any [reference to the to the High Court or an appeal to the High Court to the Supreme Court as the case may be ) which shall not include the fee for making the reference shall be in the discretion of the Court." 6. It is apparent that in terms of Section 35-K when the High Court decide the question of law raised therein it shall deliver its jud....
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.... barred, and subject to the appellate or discretionary jurisdiction of this Court, the High Courts have unlimited jurisdiction, including the jurisdiction to determine their own powers. (See Naresh Shridhar Mirajkar Vs. State ofMaharashtra, (1966) 3 SCR 744: (AIR 1967 SC 1). As stated in Halsbury's Laws of England, 4th edition, Vol.10, para 713: "Prima facie, no matter is deemed to be beyond the jurisdiction of a superior court unless it is expressly shown to be so, while nothing is within the jurisdiction of an inferior court unless it is expressly shown on the face of the proceedings that the particular matter is within the cognizance of the particular court." 10. Thereafter in M.M.Thomas vs. State of Kerala and another, AIR 200....