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Issues: Whether the questions of law raised by the petitioner required reference to the High Court under Section 35-H of the Central Excise Act.
Analysis: The reference petition was confined to whether the Tribunal had erred in its approach to the exemption granted under Section 5A and the applicability of Rule 57-C to the credit claim. The Court found that the legal questions raised required adjudication and that an authoritative pronouncement was necessary.
Conclusion: The Tribunal was directed to state the case and refer the questions of law to the High Court for opinion.
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