Reference application rejected where later Supreme Court ruling could not be used to reopen a final Tribunal order.

A reference application seeking reference of questions of law to the High Court was rejected because the Tribunal had decided the matter in line with the then-prevailing Larger Bench view, which itself followed an Allahabad High Court decision. A subsequent Supreme Court decision could not be relied on to reopen the final order or to establish that a mistake had occurred. The principle applied was that later judicial decisions do not provide a basis for rectifying an order under Section 35C(2) of the Central Excise Act, 1944. The request for reference was therefore refused.

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Issues: Whether the reference application seeking reference of questions of law to the High Court was liable to be allowed.

Analysis: The Tribunal had decided the matter by following the then-prevailing Larger Bench view, which in turn rested on the Allahabad High Court decision. The later Supreme Court decision cited by the applicant was subsequent to that order and could not be used as a basis to disturb the final order or to found a reference on the ground that a mistake had occurred. The view taken was also supported by the principle that later judicial decisions are not the basis for rectifying an order under Section 35C(2) of the Central Excise Act, 1944.

Conclusion: The request to refer the questions of law to the High Court was rejected.

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