1 FARAD CONTINUATION SHEET No. IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH AT NAGPUR Central Excise Reference Application No. 3/2002 (The Commissioner, Central Excise, Civil Lines, Nagpur VERSUS The Customs, Excise & Gold (Control) Appellate Tribunal & another) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Office Notes, Office Memoranda of Coram, Court's or Judge's orders appearances, Court's orders of directions and Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Mr. Mishra, Assistant Solicitor General of India for the petitioner. CORAM : D.D.SINHA AND SMT. VASANTI A. NAIK, JJ. DATE : MARCH 3, 2008. Heard. This reference application is directed against the order dated 16.10.2000 passed by the Appellate Tribunal, whereby the reference application moved by the applicant came to be dismissed. Following facts are not in dispute: That, the original order passed by the Tribunal is dated 23.05.1998. The limitation under Section 35-H of the Central Excise for making reference application is 180 days. In the present case, admittedly, the reference is filed much beyond the period of 180 days and the department wants to justify the delay caused in filing the reference application by stating that the department had filed the application for rectification of the earlier order, 2 and therefore, the application for reference is within time. We have considered the contentions canvassed by Mr. S.K. Mishra, the learned Assistant Solicitor General of India. So far as Section 35-H is concerned, the limitation starts from the date of communication of the order. Therefore, in our view, the contention canvassed by the learned Assistant Solicitor General is misconceived and the said stand taken by the department before the Tribunal is rightly rejected by the Tribunal. Consequently, the central excise reference application is dismissed. JUDGE JUDGE APTE