2010 (8) TMI 903

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.... out of order dated 14-3-2003 passed by the Tribunal in Excise Appeal No. 3252 of 2000 [2003 (162) E.L.T. 546 (Tribunal)]. The application is stated to have been filed in terms of direction issued by Hon'ble High Court of Madhya Pradesh under Order dated 10-11-2009 passed in Writ Petition No. 9533/2003. The operative part of the said order of Hon'ble High Court reads thus : "We, therefore, grant liberty to petitioner to apply to Tribunal for referring the questions of law (if arise) to this Court under Section 35H of the Act within 3 months from the date of this order. In case, if any such application is made by the writ petitioner within the time fixed by this court then in such event, the Tribunal shall decide the application on its me....

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.... pipes for export of galvanised pipes and the galvanised pipes were not exported. In such a situation, the appellants are liable to pay duty, which would have been leviable on receipt of pipes, should be paid on the value of the galvanised pipes when in place of export they were removed in DTA." 4. Section 35L(b) of Central Excise Act, 1944 provides that an appeal shall lie to the Supreme Court from any order passed by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment. 5. Section 35H(1) of Central Excise Act, 1944 provides that the Commissioner of Central Excise or the other party may, w....

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....al has to consider the matter on merits and the department is not entitled to raise preliminary objection particularly relating to the said restriction. 9. The objection sought to be raised on behalf of the department goes to the root of the matter as it relates to the absence of power to the Tribunal to refer the matter in cases other than those specified under the statutory provisions of law, and therefore, need to reject the application. In other words, though the Tribunal has power and jurisdiction to entertain the reference application, the same has to be exercised within the scope of the provisions of law applicable to the reference matters and the same do not empower the Tribunal to refer the matter when the same relates to t....