No referable question of law survives after full remand for fresh adjudication of duty reversal and penalty.

Where the Tribunal remanded the dispute to the adjudicating authority for fresh determination of the amount payable or reversible under Rule 57CC and for decision on penalty, the controversy had not attained finality. Because the entire matter was sent back for fresh adjudication, no referable question of law survived under Section 35H(1) of the Central Excise Act, 1944. The High Court therefore treated the reference application as not maintainable on the facts then before it and dismissed it.

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Issues: Whether any question of law survived for reference under Section 35H(1) of the Central Excise Act, 1944 after the Tribunal had remanded the matter to the adjudicating authority for fresh decision on the amount payable or reversible under Rule 57CC of the Central Excise Rules, 1944 and the question of penalty.

Analysis: The Tribunal's earlier order had remanded the controversy to the adjudicating authority to determine the amount at the rate of 8% payable or reversible in terms of Rule 57CC and to decide the question of penalty, if any. Once the entire matter stood remitted for fresh adjudication, the controversy had not attained finality on the issues sought to be referred. In such a situation, no referable question of law arose for consideration by the High Court.

Conclusion: No question of law survived for reference and the application was liable to be dismissed.

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