C.C.E., CHANDIGARH Vs. BAJAJ SONS LTD.

JUDGEMENT

(1.) THE applicant filed this Reference application for referring the question of law in the Hon'ble High Court.

(2.) HEARD Ld. D.R. and perused the records.

(3.) THE appeal filed by the revenue was dismissed by the Tribunal at the admission stage under Rule 35B of the Central Excise act as the Rule 35B provides that the Tribunal may in his discretion refuses to admit the appeal where the amount of fine and penalty does not exceed Rs. 50,000/ - and Section 35G of the Central Excise Act provides that a question of law can be referred to the Hon'ble High Court arising out of an order passed under Section 35 C of Central Excise Act. The present order passed by the Tribunal is not an order passed under Sec. 35 -C of the Act, hence the Reference application is dismissed as non -maintainable.