COMMISSIONER OF CENTRAL EXCISE Vs. CUSTOMS

JUDGEMENT

(1.) THIS Reference Case Petition by the Commissioner of Central Excise, Chennai-II purports to have been filed under Section 35H(1) of the Central Excise Act, 1944 (hereinafter referred to as the'Act').

(2.) WE have heard the learned counsel for the parties and perused the record.

(3.) IT may be mentioned that when the High Court passes an order under Section 35K of the Act, this order is not really the final order, rather it is the opinion or advice which the High Court gives to the Tribunal under its advisory jurisdiction. The Tribunal is bound to follow this advice and then pass a final order in accordance with the advice or opinion of the High Court.