N.K. Sodhi, J.@mdashThis is a petition filed by the Revenue u/s 35H(1) of the Central Excise Act, 1944 (for short ''the Act'') for a mandamus
requiring the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi to refer the questions of law which according to the Department
arise from the order of the Tribunal dated 8-8-2000.
2. We have perused the order dated 8-8-2000 passed by the Tribunal and find that one of the questions raised before it pertained to valuation of
the goods for the purpose of levying excise duty. On a conjoint reading of the provisions of Sections 35H and 35L of the Act, we are of the view
that the present petition is not maintainable and the only remedy which is available to the Department is to file an appeal before the Supreme Court
under Clause (b) of Section 35L of the Act.
3. Consequently, the petition is dismissed.