COLLECTOR OF CENTRAL EXCISE Vs. HYDRAULICS LTD.

JUDGEMENT

(1.) The Collector of Central Excise, Madras through this reference application purporting to be under Section 35 -G(l) of the Central Excises and Salt Act, 1944 (hereinafter called the Act), requires the Appellate Tribunal to refer to the High Court two questions of law which are set out in Serial No. 8 of the application for reference.

(2.) THE application for reference has been filed beyond the time prescribed for such application. An application for condonation of delay in terms of proviso to Section 35 G(l) has also been filed along with application for reference.

(3.) NOTICE of the application was issued to the Appellants.