Paripoornan, J.
1. At the instance of an assessee to Excise Duty, the Customs Excise and Gold (Control) Appellate Tribunal, South Regional Bench at Madras has referred the following question of law for the decision of this Court:
'Whether, in the facts and circumstances of the case, hydrogen used along with oxygen as a fuel to melt the ends of quartz burners is a raw material within the meaning of Notification No. 201 dated 4-6-1979?'
2. The assessee is a public limited company. It manufactures electric bulbs and fluorescent lamps. The respondent is the Revenue. We are concerned with the period after 28-2-1982. The short question that falls for consideration is whether the benefit of Notification No. 201 /79, dated 4-6-1979, as amended, is available in respect of hydrogen used as a fuel to melt the ends of quartz burners. The plea of the assessee was that hydrogen gas is a raw material or component part in the process of manufacture of electric bulbs and fluorescent lamps. The Assistant Collector of Central Excise negatived the plea. In appeal the Collector of Central Excise (Appeals), by order dated 29-3-1983, held that 'raw materials' refers to that produce which by being subjected to a process of manufacture is converted into another product and hydrogen gas used by the assessee-company is not a raw material in the sense of the term. In second appeal, the Appellate Tribunal held that hydrogen is also used for the melting of quartz by a burner and when lead in wires are fixed in the quartz. It is used along with oxygen. It is used as a fuel. It cannot be treated as 'raw material' for the purpose of the Notification No. 201/79 as in the instant case it serves as a source of heat energy and nothing more. The said order of the Appellate Tribunal is dated 21-1-1985. Thereafter, at the instance of the assessee-company, the question of law formulated herein above has been referred for the decision of this Court, under Section 35G(1) of the Central Excises and Salt Act, 1944.
3. We heard counsel. As the final fact finding authority, the Appellate Tribunal posed the question as to whether the assessee is entitled to the benefit of the Notification No. 201/79, in paragraph 6 of the order, and stated thus :
'It is noted that hydrogen is also used for the melting of quartz by a burner and lead in wires are fixed in the quartz. Here it is used along with oxygen. Such use as fuel cannot be treated as raw material for purpose of the Notification No. 201/79 as in such an instance it serves as a source of heat energy and nothing more.'
It is clear that the final fact finding authority - the Appellate Tribunal -has found that hydrogen is used only as a fuel and so it cannot be considered to be a 'raw material'. It serves only as a source of heat energy. It will not be a 'raw material' for the purpose of Notification No. 201/79.
4. We are of the view in the light of the recent decision of the Supreme Court in Collector of Central Excise, New Delhi v. Ballarpur Industries Ltd. 77 S.T.C. 282 at page 290, para 6, fuel used to impart the heat treatment along with oxygen to melt the ends of quartz burners cannot be considered to be a 'raw material' within the meaning of Notification No. 201/79. The decision of the Appellate Tribunal is justified in law.
5. We answer the question referred to this Court in the negative -against the assessee and in favour of the Revenue.
6. We notice that, the Appellate Tribunal has not strictly forwarded a statement of the case under Section 35G(1) of the Central Excises and Salt Act, 1944 to this Court. The 'order' passed by the Appellate Tribunal, dated 30-10-1985, has been sent to this Court referring the question of law formulated herein above. Our attention was invited to Rules 29 to 36 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 wherein detailed procedure is contained with regard to the reference applications, what they should contain and how they should be disposed of by the Appellate Tribunal. Rule 34 therein is important. The said rules are similar to the Income Tax Appellate Tribunal Rules. As a matter of practice, in cases where the Appellate Tribunal refers any question of law to this court, either on its own or as directed by this Court or the Supreme Court of India, it is necessary to draw a draft statement of the case, stating the entire facts, formulate the questions of law proposed to be referred and specify the documents proposed to be forwarded to the High Court along with the statement of the case and then forward a copy of such draft order to the assessee and to the Revenue, to be finalised on a later day, after notice and hearing. That alone will facilitate the suggestion of any amendment, either to the statement of the case or to the question proposed to be referred or the documents to be included along with the statement of the case. Chaturvedi and Pithisaria, in the book, 'Income Tax Law', Third Edition, 1986, Volume 5, at page 4480, state this :-
'The Tribunal, while making a reference to the High Court, has to draw up the statement of the case wherein the findings of fact are analysed as far as possible in the language used by the Tribunal in its appellate order. Relevant findings so recorded should be incorporated in its own words in the statement of the case. It should also be indicated on what materials or evidence its findings of facts were recorded. It is essential to do so because the findings of fact properly arrived at by the Tribunal are binding on the parties and the questions of law arising out of the appellate order of the Tribunal have to be answered on the facts found by the Tribunal. The proper procedure to be followed is to draw up the statement of the case and give notice of the same to the parties inviting their objections to that statement, so that if any matter has been left out, it may be included, if held to be relevant by the Tribunal.'
The said statement of the law has our concurrence. We are informed at the Bar that such procedure is not followed by the Customs, Excise and Gold (Control) Appellate Tribunal. We would only observed that it is only proper, fair and in the fitness of things, that the procedure followed by the Income Tax Appllate Tribunal, in similar circumstances, is also followed by the Customs, Excise and Gold (Control) Appellate Tribunal also. In this case, the Tribunal has not sent a statement of the case, as it is known or understood in law. The order passed in the reference application alone has been sent to this Court. It does not satisfy the requirements of law. The words 'statement of the case' has acquired a technical connotation and meaning as approved by Courts for over 50 years in dealing with the kindred legislation - the Income Tax Act - and the Customs, Excise and Gold (Control) Appellate Tribunal would do well to emulate the methods and methodology adopted by the Income Tax Appellate Tribunal in drawing the statement of the case, the hearing of the matter and forwarding the same to this Court. We would only indicate, what is meant by the 'statement of the case' its requirements, the procedure to be followed in drawing the statement of the case etc., by reference to leading text books on the subject: Kanga and Palkhivala 'The Law and Practice of Income Tax', 8th Edition, Volume I, pages 1549 and 1550; and Chaturvedi and Pithisaria 'Income Tax Law', 3rd Edition, Volume 5, pages 4480 to 4485.
7. The reference is answered as above. The Registrar shall send a copy of the judgment to the President of the Tribunal at New Delhi.
8. A copy of this judgment under the seal of this Court and the signature of the Registrar shall be forwarded to the Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench at Madras.