{"id":34924,"date":"2005-08-09T00:00:00","date_gmt":"2005-08-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-customs-on-9-august-2005"},"modified":"2018-09-22T06:05:35","modified_gmt":"2018-09-22T00:35:35","slug":"commissioner-of-central-excise-vs-customs-on-9-august-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-customs-on-9-august-2005","title":{"rendered":"Commissioner Of Central Excise vs Customs on 9 August, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise vs Customs on 9 August, 2005<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS           \n\nDate: 09\/08\/2005 \n\nCoram \n\nTHE HONOURABLE MR. MARKANDEY KATJU, THE CHIEF JUSTICE               \n\nand \n\nTHE HONOURABLE MR. JUSTICE F.M.IBRAHIM KALIFULLA            \n\nReference Case Petition No.49 of 2002\n\n\nCommissioner of Central Excise, \nChennai-II.                                             .. Applicant\n\n\n-Vs-\n\n1.  Customs, Excise &amp; Gold (Control)\n    Appellate Tribunal,\n    South Zonal Bench, Chennai,\n    1st Floor, Shastri Bhavan\n    Annexure,\n    26, Haddows Road, \n    Chennai-600 006.\n\n2.  M\/s. Addison &amp; Co.\n    803, Anna Salai,\n    Chennai-600 002.                            .. Respondents\n\n        Reference Application filed under Section 35H(1) of the Central\nExcise Act, 1944 against the final order No.126\/2002 dated 5.2.2002\npassed by the Customs Excise &amp; Gold (Control)Appellate Tribunal in the\nAppeal No.E\/154\/1994 filed by M\/s.  Addison &amp; Co., Chennai.\n\n                                        ****\n!for applicant :  Mr.  K.Veeraraghavan\n                                SCGSC.\n^for respondent 2:  Mr.  Krishna Srinivasan\n                        for M\/s.  Ramasubramaniam Associates\n\n\n:JUDGMENT   \n<\/pre>\n<p>(Judgment of the Court was delivered by<br \/>\nThe Honourable The Chief Justice)<\/p>\n<p>        This Reference Case Petition by the Commissioner  of  Central  Excise,<br \/>\nChennai-II purports to have been filed under Section 35H(1) of the<br \/>\nCentral Excise Act, 1944 (hereinafter referred to as the &#8216;Act&#8217;).\n<\/p>\n<p>        2.  We have heard the learned counsel for the parties and perused<br \/>\nthe record.\n<\/p>\n<p>        3.  In our opinion, this Reference Case Petition is totally<br \/>\nmisconceived and is liable to be rejected.\n<\/p>\n<p>        4.  It may be mentioned that in this case the Customs, Excise and<br \/>\nGold (Control) Appellate Tribunal decided the assessee&#8217;s appeal by<br \/>\norder dated  7.12.1996  under Section 35C of the Act.  Against that order, the<br \/>\nassessee filed a Reference Application under Section 35G(3) of<br \/>\nthe Act which was decided in the assessee&#8217;s favour by the High Court<br \/>\non 23.11.2000 in R.C.No.1 of 1999.  The consequential order was then<br \/>\npassed by the Tribunal under Section 35K of the Act on 5.2.2002 in<br \/>\nconformity with the opinion of the High Court dated 23.11.2000.  It is<br \/>\nagainst this order under Section 35K of the Act that the Department has  filed<br \/>\nthis Reference Case Petition.\n<\/p>\n<p>        5.  It may be mentioned that when the High Court passes an order<br \/>\nunder Section 35K of the Act, this order is not really the final order, rather<br \/>\nit  is  the opinion or advice which the High Court gives to the Tribunal under<br \/>\nits advisory jurisdiction.  The Tribunal is bound to<br \/>\nfollow this advice and then pass a final order in accordance with the<br \/>\nadvice or opinion of the High Court.\n<\/p>\n<p>        6.  The position is analogous to that of the Income Tax Act, in<br \/>\nwhich, on a reference under Section 256 of the Income Tax Act,1961 the<br \/>\nHigh Court gives its opinion or advice, but thereafter, the matter<br \/>\ngoes back to the Income Tax Appellate Tribunal and the Tribunal passes a final<br \/>\norder under Section 260 (1) of the Income Tax Act which is to<br \/>\nbe in conformity with the opinion or advice given by the High Court.\n<\/p>\n<p>        7.  Though the High Court&#8217;s advice or opinion has to be complied<br \/>\nwith by the Tribunal, such advice or opinion is not the final order<br \/>\nrather it is the subsequent order of the Tribunal which is the final<br \/>\norder.\n<\/p>\n<p>        8.  Under Section 35L of the Act, the assessee can file an appeal<br \/>\nto the Supreme Court against the advisory opinion of the  High  Court  in  the<br \/>\nreference made under Section 35G or 35H of the Act.  The<br \/>\nreference  under Section 35G is against the order of the Tribunal passed under<br \/>\nSection 35C but not the order under Section 35K.  Thus, there is no<br \/>\nprovision for making a reference against an order of the Tribunal<br \/>\nunder Section 35K of the Act.  We are informed that against the opinion<br \/>\nof the High Court given in the reference under Section  35G  of  the  Act,  an<br \/>\nappeal has already been filed under Section 35L before the<br \/>\nSupreme Court which is pending.  Of course if the Supreme Court reverses<br \/>\nthe opinion of the High Court in the reference then the Tribunal will<br \/>\nhave to pass another consequential order in conformity with the<br \/>\ndecision of the Supreme Court, but this reference petition is totally<br \/>\nmisconceived.  It is accordingly dismissed.\n<\/p>\n<p>Index:Yes.\n<\/p>\n<p>Internet:Yes.\n<\/p>\n<p>Vu <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Commissioner Of Central Excise vs Customs on 9 August, 2005 IN THE HIGH COURT OF JUDICATURE AT MADRAS Date: 09\/08\/2005 Coram THE HONOURABLE MR. MARKANDEY KATJU, THE CHIEF JUSTICE and THE HONOURABLE MR. JUSTICE F.M.IBRAHIM KALIFULLA Reference Case Petition No.49 of 2002 Commissioner of Central Excise, Chennai-II. .. Applicant -Vs- 1. Customs, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-34924","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise vs Customs on 9 August, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-customs-on-9-august-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise vs Customs on 9 August, 2005 - Free Judgements of Supreme Court &amp; 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