2012 (10) TMI 420

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....have heard Sri S.P. Kesarwani, for the applicant. This Central Excise Reference Application under Section 35- H (1) of the Central Excise Act 1944, was filed by he Commissioner of Central Excise, for a direction to the Central Excise and Gold (Control) Appellate Tribunal, Northern Bench, New Delhi to draw up a statement of the case, and refer the questions of law framed in the application to the ....

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....ani that under Section 35 (H) (1) (iv) read with Rule 11 of Chapter 27 of Allahabad High Court Rules, the application should be disposed of after the Appellate Tribunal is required to draw up the statement of the case, and refer the question to the High Court, within 120 days after receipt of such direction. In this case, the question was called on 4.1.2002. The Central Excise Reference Applicatio....