COLLECTOR OF CENTRAL EXCISE Vs. TECHNICAL ASSOCIATES

JUDGEMENT

(1.) THIS reference application is filed by the Revenue on the ground that following questions are required to be referred to the High Court for its considered opinion: -

(2.) HEARD Shri Sumit K. Das, learned JDR for the Revenue. None appeared on behalf of the respondent.

(3.) THE order was passed by the Tribunal as per Order No. A/215/96 -NB, dated 19 -1 -1996. It was submitted by Sh. Das, Ld. JDR that the said order has been received by the department on 27 -3 -1996 and accordingly within 60 days from the date of the receipt of the order the reference application was filed in the Registry of the Tribunal. Apart from that, I noticed that this reference application was filed by the Asstt. Commissioner. It is settled position now that reference application should be filed by the Commissioner. He has no power to authorise the Asstt. Commissioner to file reference application. This is the consistent view of the Tribunal. In the facts and circumstances and as per the provisions of law this reference application is not maintainable. Accordingly, reference application is hereby rejected.