The Commissioner of Central Excise or the other party may, within one hundred and eighty days of the date upon which he is served with numberice of an order under section 35C passed before the 1st day of July, 2003 number being an order 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 , by application in the prescribed form, accompanied, where the application is made by the other party, by a fee of two hundred rupees, apply to the High Court to direct the Appellate Tribunal to refer to the High Court any question of law arising from such order of the Tribunal.
Section 35H as amended reads as under 35H. Application to High Court.
2750/2007 S.L.P. C No.
The Commissioner of Central Excise or the other party may, within sixty days of the date upon which he is served with numberice of an order under section 35C passed before the 1st day of July, 1999 number being an order 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 , by application in the prescribed form, accompanied, where the application is made by the other party, by a fee of two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions companytained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court Provided that the Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period herein before specified, allow it to be presented within a further period number exceeding thirty days The Finance Act of 2003, however, did away with the remedy of reference to the High Court, altogether, except in the case of final orders passed by the Tribunal on or before 1.7.2003.
18956 of 2006 B. SINHA, J. Leave granted.
Having regard to the situs of the Tribunal, an appeal in terms of Section 35G of the Central Excise Act, 1944 was filed before the Delhi High Court.
CIVIL APPEAL NO.
Final orders passed after the said date by reason of Section 144 of the Finance Act, 2003 were made appealable to the High Court under an entirely substituted Section 35G, whereas Section 145 of the Finance Act, 2003, amended Section 35H of the Act to restrict its applicability to Final Orders passed after 1.7.2003.
The matter, however, ultimately came up before Central Excise and Service Tax Appellate Tribunal CESTAT , New Delhi in Appeal No.
2751/2007 S.L.P. C No.
It was assessed at the said place.
Referring to the development of law governing the field, by reason of the amendment carried out by Parliament in the said Act as also other pari materia statutes, the learned companynsel would submit that the High Court was wrong in arriving at the said companyclusion.
2749 2007 Arising out of S.L.P. C No.
18822 of 2006 CIVIL APPEAL NO.
Appellant herein carries on business at Lucknow.
18405 of 2006 WITH CIVIL APPEAL NO.
The said Tribunal exercises jurisdiction in respect of cases arising within the territorial limits of the State of Uttar Pradesh, National Capital Territory of Delhi and the State of Maharashtra.
E/2792/02 NBC.
