M/S. Telemecanique and Controls (i) Vs. Commissioner of Central Excise, - Court Judgment

Excerpt:
1. the applicant filed this reference application for referring the question of law to the hon'ble high court.2. learned sdr appearing on behalf of the revenue raised a preliminary objection by saying that the appeal filed by the applicant was dismissed at the admission stage under section 35b of the central excise act and section 35g of the central excise act provides a question of law can be referred to the hon'ble high court arising out of the order passed by the tribunal under section 35c of the central excise act.4. the appeal filed by the appellant 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 to rs.50,000/-. section 35g of the central excise act provides that a question if law can be referred to the hon'ble high court arising out of an order passed under section 35c of central excise act.5. in view of the above discussion, i find merit in the preliminary objection raised by the revenue and the reference application is dismissed as non-maintainable.

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

2. Learned SDR appearing on behalf of the Revenue raised a preliminary objection by saying that the appeal filed by the applicant was dismissed at the admission stage under Section 35B of the Central Excise Act and Section 35G of the Central Excise Act provides a question of law can be referred to the Hon'ble High Court arising out of the order passed by the Tribunal under Section 35C of the Central Excise Act.

4. The appeal filed by the appellant 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 to Rs.50,000/-. Section 35G of the Central Excise Act provides that a question If law can be referred to the Hon'ble High Court arising out of an order passed under Section 35C of Central Excise Act.

5. In view of the above discussion, I find merit in the preliminary objection raised by the Revenue and the Reference application is dismissed as non-maintainable.