Tribunal may hear appeal with stay request; no referable question of law arose on the facts

The Tribunal's power to hear and dispose of an appeal together with the stay request was upheld, as no legal bar prevented it from taking up the matter when appropriate, especially where the dispute was already covered by an earlier Tribunal decision. A separate stay order was treated as unnecessary once the appeal itself stood disposed of. The proposed question on alleged overreach of Section 35A was found irrelevant, and the issue concerning doubtful transfer of inputs was treated as a factual question rather than a question of law. No referable question of law arose, so the request for reference was rejected.

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Issues: Whether the proposed questions raised by the Revenue warranted a reference, including the Tribunal's power to take up the appeal and decide it, waiver of pre-deposit, and the alleged overreach of Section 35A of the Central Excise Act.

Analysis: The Tribunal held that there was no legal prohibition against taking up an appeal for hearing when it was considered appropriate, and that where the dispute was already covered by an earlier Tribunal decision, deciding the appeal along with the stay request was justified. It further held that a separate order on stay would serve no useful purpose when the appeal itself was disposed of. The question framed on Section 35A was found to be irrelevant, and the issue relating to doubtful transfer of inputs was treated as one of fact rather than law.

Conclusion: No referable question of law arose, and the request for reference was rightly rejected.

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