Report No. 162
Statement of case to High Court
Under section 35G, the Collector of Central Excise or the other party may, within sixty days of the date upon which he is served with notice of an order under section 35C (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purpose of assessment) by application in the prescribed form, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and the Appellate Tribunal shall if it agrees to it draw up a statement of the case and refer it to the High Court.
In this process the other party is also given an opportunity to file his cross-objections. If the Appellate Tribunal refuses to state the case on the ground that no question of law arises, the Collector of Central Excise or the other party may apply to the High Court and the High Court may if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case and to refer it and on receipt of any such requisition, the Appellate Tribunal shall draw up the case and refer it to the High Court.
Under section 35H if on an application made under the above section the Appellate Tribunal is of opinion that, on account of conflict in the decisions of High Courts in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it through the President direct to the Supreme Court. If the High Court or the Supreme Court is not satisfied to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alternations therein as it may direct in this behalf.
Under section 35K the High Court or the Supreme Court hearing any such case shall decide the questions of law raised therein and shall deliver its judgment thereon containing the grounds on which such decision is founded and a copy of the judgment shall be sent to the Registrar of the Tribunal. The Appellate Tribunal has then to pass such orders as are necessary to dispose of the case in conformity with such judgment.