CCE, TRICHY Vs. AJIT INDIA (P) LTD.

JUDGEMENT

(1.) THIS is a Reference application filed by Revenue against Final Order No. 1410/98 dated 27.7.1998 raising the following questions: - -

(2.) LD . Chartered Accountant appearing for the respondents points out that aspect pertaining to valuation, classification and rate of duty are not referable to High Court under Section 35G(1) of the CE Act under which this reference application is filed by the Commissioner as there is a separate provision tinder Section 35L of the Act for filing the appeal before the Apex Court. He therefore, contends that the reference application is not maintainable on this ground and refers to several Tribunal judgments rejecting such reference applications.