[(1-A) Where the High Court delivers a judgment in an appeal filed before it under Section 35-G, 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 reference to 378[* * *] 379[an appeal to 380[* * *] the Supreme Court, 381[* * *] which shall not include the fee for making the reference shall be in the discretion of the Court.