1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR CENTRAL EXCISE REFERENCE NO. 5 OF 2003 Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's orders or directions and Registrar's orders. CORAM : J.P. DEVADHAR AND B.P. DHARMADHIKARI, JJ. JUNE 21, 2007. Heard Shri Mishra, learned counsel for the applicant. The Commissioner of Central Excise, Nagpur, has filed this application (wrongly numbered as Central Excise Reference) under Section 35H(1) of Central Excise Act, 1944, against the Customs, Excise & Gold (Control) Appellate Tribunal (CESTAT) dated 20.12.2002, stating that the following questions of law arise out of the order of the Tribunal : “In terms of Sub-section (2) read with sub-section (4) of Section 35E of the Central Excise Act, 1944, whether an order passed by the reviewing authority under sub-section (2) of Section 35E, directing an officer other than the adjudicating officer will be valid and whether the authorised officer other than the same adjudicating officer can exercise the 2 jurisdiction to file an application under sub- section(4) of Section 35E. ibid.” The learned counsel for the revenue fairly states that the similar question is answered by this Court against the revenue in Central Excise Appeal No. 3 of 2004 decided on 23.4.2007 with bunch of other appeals (Commissioner of Central Excise, Nagpur vs. Mundra Plywood Industries Ltd.) In this view of the matter, the present reference/ application is dismissed. No order as to costs. JUDGE JUDGE *GS.