LAXMI UDYOG Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE petitioner has moved this application under Section 35(G)(3) because his application of 31(G)(1) for referring the following question, stated to be a question of law to this court for its opinion has been rejected by the Customs Excise and Gold (Control) Appellate Tribunal, New Delhi (CEGAT).

(2.) THE Tribunal vide its order dated 18 -8 -2000 has rejected the application under Section 35(G)(1) by the following order : -

(3.) THAT an order under Section 35C, which is not an order relating amongst other things to the determination of any question having relation to the rate of Duty of Excise or to the value of goods for the purpose of assessment may be referred to the High Court if, such question is a question of law arising out of such order. The provision of Sub -section 3 of Section 35G is also inhibited by the same limitations with which the power of Tribunal under Section 35G(1) is inherited in the matter of making a reference.