Maintainability of appeal reference: no Larger Bench consideration where the referred issue did not truly arise.

The reference on whether the assessee's appeal was maintainable did not require Larger Bench consideration because the Revenue did not dispute maintainability and the referring order had not concluded that the assessee was not an aggrieved person. The dispute related to denial of benefit under Rule 173H of the Central Excise Rules, 1944, but the point referred did not disclose any real controversy warranting a Larger Bench answer. As the earlier decision relied upon was not shown to be doubtful on the referred issue, the reference was treated as not arising and the matter was sent back to the Regular Bench for hearing on merits.

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Issues: Whether the reference regarding maintainability of the assessee's appeal required consideration by the Larger Bench.

Analysis: The appeal concerned denial of benefit under Rule 173H of the Central Excise Rules, 1944, but the Revenue did not dispute maintainability. The referring order also did not record a concluded view that the assessee could not be treated as an aggrieved person. In these circumstances, and since the earlier decision relied upon was not shown to be doubtful on the point referred, there was no basis for the Larger Bench to answer the reference.

Conclusion: The reference was found not to arise and the matter was returned to the Regular Bench for hearing on merits.

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