CCE, NEW DELHI Vs. JINDAL STRIPS LTD.

JUDGEMENT

(1.) THIS reference application has been filed by the Department claiming that a question of law as formulated in the application has arisen out of the Final Order No.A/672/99 -NB (SM) dated 23.7.99 passed by the Tribunal in appeal No.E/915/99 -NB.

(2.) LD . DR Shri M.D.Singh represents the applicants, while ld. Advocate Shri K.K.Gupta represents the respondents. I have heard both of them. Ld. Advocate has raised a preliminary objection that as the Final Order was passed after 01.07.1999, the present application cannot be maintained in the light of the provisions of Sections 35G and 35H (as amended as per the Finance Act, 1999) of the Central Excise Act, 1944. I have examined the provisions of law cited by ld. Advocate. I note that, after the amendments under the Finance Act, 1999, any reference application for reference of any question of law arising from the Tribunal's appellate orders passed after the first day of July 1999, requires to be filed with the jurisdictional High Court directly. In the instant case, the Tribunal's order giving rise to this application was passed on 23.07.1999 and, therefore, the present application is not maintainable as rightly pointed out by the ld. Counsel for the respondents and fairly conceded by ld. DR.

(3.) IN view of the above position, the application is rejected. The Revenue will be at liberty to pursue the remedy provided under Section 35H of the Central Excise Act, in accordance with law.