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Unit 4: Various Authorities under Excise Law

8. Every proceeding which is pending immediately before the appointed day before the Notes
Board or the Commissioner of Central Excise under.........................................

4.11 SECTION 35H. Application to High Court

(1) The Commissioner of Central Excise or the other party may, within one hundred and eighty
days of the date upon which he is served with notice of an order under section 35C passed before
the 1st day of July, 2003 (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
purposes of assessment), by application in the prescribed form, accompanied, where the
application is made by the other party, by a fee of two hundred rupees, apply to the High Court
to direct the Appellate Tribunal to refer to the High Court any question of law arising from such
order of the Tribunal.
(2) The Commissioner of Central Excise or the other party applying to the High Court under
sub-section (1) shall clearly state the question of law which he seeks to be referred to the High
Court and shall also specify the paragraph in the order of the Appellate Tribunal relevant to the
question sought to be referred.
(3) On receipt of notice that an application has been made under sub-section (1), the person
against whom such application has been made, may, notwithstanding that he may not have filed
such application, file, within forty-five days of the receipt of the notice, a memorandum of cross-
objections verified in the prescribed manner against any part of the order in relation to which an
application for reference has been made and such memorandum shall be disposed of by the
High Court as if it were an application presented within the time specified in sub-section (1).

(3A) The High Court may admit an application or permit the filing of a memorandum of cross
objections after the expiry of the relevant period referred to in sub-section (1) or sub-section (3),
if it is satisfied that there was sufficient cause for not filing the same within that period.
(4) If, on an application made under sub-section (1), the High Court directs the Appellate Tribunal
to refer the question of law raised in the application, the Appellate Tribunal shall, within one
hundred and twenty days of the receipt of such direction, draw up a statement of the case and
refer it to the High Court.

4.12 SECTION 35-I. Power of High Court or Supreme Court to
require statement to be amended

If the High Court or the Supreme Court is not satisfied that the statements in a case referred to
it are sufficient 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 alterations
therein as it may direct in that behalf.

4.13 SECTION 35J. Case before High Court to be heard by not less
than two judges

(1) When any case has been referred to the High Court under section 35G or section 35H, it shall
be heard by a Bench of not less than two judges of the High Court and shall be decided in
accordance with the opinion of such judges or of the majority, if any, of such judges.
(2) Where there is no such majority, the judges shall state the point of law upon which they differ
and the case shall then be heard upon that point only by one or more of the other judges of the
High Court, and such point shall be decided according to the opinion of the majority of the
judges who have heard the case including those who first heard it.

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