- (1.) This writ petition is preferred against two orders of Customs, Excise and Gold (Control) Appellate Tribunal, passed under Sub-section (2) of Section 35-G of the Central Excise Act. Against these orders, an application for 'Reference' lies Under Section 35-G. Hence, this petition is not maintainable. It is accordingly dismissed.
(2.) However, it is open to the petitioner to file application for 'Reference' before the Tribunal and if it declined, it is always open to him to approach this Court according to law.;