Section 35K:
Decision of High Court or Supreme Court on the case stated.
1[35K. Decision of High Court or Supreme Court on the case stated.--(1) The 2[* * *] 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.
3[(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 4[reference to 5[***] an appeal to 5[* * *] the Supreme Court,6[* * *]] which shall
not include the fee for making the reference shall be in the discretion of the Court.]
Notes:
1. Subs. by Act 44 of 1980, s. 50 and Schedule V, Pt. II-2, for sections 35, 35A and 36 (w.e.f. 11-10-1982).2. The words "High Court or the" omitted by Act 49 of 2005, s. 30 and Sch. (Pt. VII-7) (w.e.f. 28-12-2005).
3. Ins. by Act 32 of 2003, s. 146(a) (w.e.f. 1-7-2003).
4. Subs. by ibid, s. 146, for "reference to the High Court or the Supreme Court" (w.e.f. 14-5-2003).
5. The words "the High Court or"" omitted by Act 49 of 2005, s. 30 and Sch. (Pt. VII-7(ii)(a)) (w.e.f. 28-12-2005).
6. The words "as the case may be" omitted by ibid, s. 30 and Sch. (Pt. VII-7(ii)(b)) (w.e.f. 28-12-2005).