- (1.) Today, this reference application is listed in default for not filing extra set etc. and also for not sending notice to unserved respondent (department). We requested the departmental counsel Mr. V.K.Mathur to accept the notice and assist the Court in deciding the reference, if possible. We also requested Mr. Dinesh Mehta, learned counsel appearing for the assessee to accept the notice on behalf of the assessee because he usually appears for this assessee to enable this Court to decide the reference.
(2.) By administrative orders of the Chief Justice passed on 25.07.2011, this reference application which was filed and listed before Jaipur bench as Excise Act Reference No.13/2003, was directed to be listed before Jodhpur bench, because it was felt that it falls within the jurisdiction of Jodhpur bench. This is how, this reference is listed before this bench for passing appropriate order.
(3.) On perusal of statement of facts, we are at a lose to understand as to under what circumstances and at whose instance, this reference is made to this Court under Central Excise and Salt Act of 1944. It, however, does indicate that it must have been only at the instance of the assessee, because it is sent by the Tribunal in an appeal filed by the assessee which was dismissed being appeal No.E/106/2001-NB (SM) by the Tribunal.;