Limited remand for Modvat credit verification raised no substantial question of law and justified no appellate interference.

A limited remand for verification of Modvat credit and consideration of abatement under Section 4(4)(d)(ii) did not raise any substantial question of law. The Tribunal had upheld classification, deleted the penalty on the ground that the dispute was bona fide, and remitted the matter only to verify the credit claim from documents showing duty payment on related inputs. As the remand caused no prejudice to the Revenue, appellate interference was not warranted, and the appeal was dismissed.

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Issues: Whether the Tribunal's limited remand for verification of Modvat credit and consideration of abatement under Section 4(4)(d)(ii) gave rise to any substantial question of law warranting interference.

Analysis: The Tribunal upheld the classification, deleted the penalty as the dispute was bona fide, and remitted the matter only for the limited purpose of verifying the Modvat claim on the basis of documents showing duty payment on related inputs. The remand was not found to be prejudicial to the Revenue and did not disclose any substantial question of law for consideration in the civil miscellaneous appeal.

Conclusion: The issue was decided against the Revenue; no substantial question of law arose from the Tribunal's remand order.

Final Conclusion: The High Court declined to interfere and dismissed the appeal.

Ratio Decidendi: A limited remand for factual verification of an excise credit claim, which causes no prejudice and does not raise a substantial question of law, does not justify appellate interference.

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