CCE Vs. SWADESHI DETERGENT LTD.

JUDGEMENT

(1.) THE revenue filed this reference application under Sect. 35G of the Central Excise Act for referring the question of law to the Hon'ble High Court. Heard both sides.

(2.) Ld. Counsel, appearing on behalf of M/s. Swadeshi Detergents Ltd., raised a preliminary objection in respect of maintainability of the reference application. The contention of the applicants is that the issue decided by the Tribunal in the Final Order, in which the reference application is filed, is in respect of excisability of sulphuric acid obtained during the course of manufacture of organic surface active product. The contention of the applicants is that no reference application under Sec. 35G is maintainable against an order relating to rate of duty or value of goods. Section 35G of the Central Excise Act provided that any party to the proceedings can ask for reference of question of law in respect of order under Sec. 35C, not being an order relating, among other things, to the determination of any question having relations to the rate of duty of excise or to the value of tile goods for the purpose of assessment. In the present case, the issue decided by the Tribunal, is in respect of excisability and dutiability of sulphuric acid. In view of the provisions of Sec. 35G of the Act, the application is not maintainable, hence is dismissed.