- (1.) THIS application under Section 35G(3) of the Central Excises and Salt Act, 1944 has been made with the prayer to direct the Customs, Excise and Gold (Control) Appellate Tribunal to state a case and refer the questions of law arising out of its orders dated 8.9.1987 and 26.2.1988 to this Court.
(2.) ARGUMENTS of the learned Counsel for the parties have been heard. The appeal No. 858/81 -Bl was decided on 8.9.1987. The Collector of Central Excise, Jaipur vide his order dated 6.6.1979 required the petitioner to pay the excise duty on parts of refrigeration and air conditioning machinery installed by M/s. Rajasthan Farm and Food Products, Jaipur in the factory of M/s. Shri Ram Cold Storage. After considering the matter on merits the Tribunal found that there is a judgment of the Gujarat High Court in the case of Anil Ice Factory, reported in 1984(15) ELT 333, in which the Gujarat High has taken a different view than the view taken by the Allahabad High Court in the case of Mother India Refrigeration Industries v. Supdt. Central Excise and Ors., reported in 1980 ELT 600. The decision taken by the Gujarat High Court was relied upon and the appeal was rejected. An application under Section 35G(1) was made which was rejected on the ground that under Section 35G(4) of the Central Excises and Salt Act, 1944 no reference is permitted to the High Court if the dispute is with regard to the classification of the item. It was also observed that under Section 35L the remedy against the order of Tribunal in relation to the rate of duty is to file appeal before the Supreme Court.
(3.) SECTION 35H provides that if on an application made under Section 35G the Appellate Tribunal is of the opinion that on account of conflict in the decisions of the High Courts in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme Court the Appellate Tribunal may draw up a statement of the case and refer it through the President direct to the Supreme Court.;