The Central Excise Act, 1944
35K. DECISION OF HIGH COURT OR SUPREME COURT ON THE CASE STATED. –
35K. Decision of High Court or Supreme Court on the case stated.—(1) The 1[***] Supreme Court hearing any such case shall decide the questions of law raised therein and shall deliver its judgment thereon containing the grounds on which such decision is founded and a copy of the judgment shall be sent under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with such judgment.
2[(1A) Where the High Court delivers a judgment in an appeal filed before it under section 35G, effect shall be given to the order passed on the appeal by the concerned Central Excise Officer on the basis of a certified copy of the judgment.]
(2) The costs of any 3[reference to the 4[***] an appeal to 5[***] the Supreme Court, 5[***]] which shall not include the fee for making the reference shall be in the discretion of the Court.
Section 35K provides for the passing of a judgment by the High Court and the Supreme Court on the case stated before them. Section 35L makes provisions for an appeal to the Supreme Court from any order passed by the Appellate Tribunal 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 the goods for purpose of assessment or from any judgment of the High Court delivered on a reference; Basti Sugar Mills Co. Ltd. v. Collector of Central Excise, 1990 (47) ELT 408 (Tri).
1. The words “High Court or the” omitted by Act 49 of 2005, sec. 30 and Sch., Pt. VII-7 (w.e.f. 28-12-2005).
2. Ins. by Act 32 of 2003, sec. 146 (w.e.f. 1-7-2003).
3. Subs. by Act 32 of 2003, sec. 146, for “reference to the High Court or the Supreme Court.” (w.e.f. 14-5-2003).
4. The words “the High Court or” omitted by Act 49 of 2005, sec. 30 and Sch., Pt. VII-7 (w.e.f. 28-12-2005).
5. The words “as the case may be,” omitted by Act 49 of 2005, sec. 30 and Sch., Pt. VII-7 (w.e.f. 28-12-2005).