C.C.E., Chandigarh Vs. M/S. Packwell Products India

C.C.E., Chandigarh vs M/S. Packwell Products India

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jan 12, 2001

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Citation: sooperkanoon.com/20375
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: Author: S Kang
Decided On: Jan 12, 2001
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

C.C.E., Chandigarh

Respondent

M/S. Packwell Products India

Excerpt

1. the applicant filed this reference application for referring the question of law in the hon'ble high court.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.

Full Judgment

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

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.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties C.C.E., Chandigarh vs M/S. Packwell Products India Same Subject Excise Same Judge Author: S Kang