C.C.E. KANPUR Vs. STD SURFACTANT

JUDGEMENT

(1.) ACCORDING to the Revenue, the Tribunal has committed and error in Reference Order No. R/19/99 -NB(DB) dated 8.10.1999 in rejecting its Reference Application as time barred a the application was filed within statutory period of limitation

(2.) ON hearing both sides we are of the view that the Reference Application is not maintainable as it arises out of an order passed in terms of Section 35 G of the Central Excise Act. While the law (Section 35 C(2)) provides for filing of such application arising only out of an order passed in term so Section 35 C (1) of the Act.

(3.) HENCE the application is dismissed as not maintainable.