Factual findings and RG-1 register entries did not raise a referable question of law under excise reference provisions.

The Tribunal's findings on the non-entry of 603 scooters in the RG-1 register and the surrounding production records were treated as essentially factual. The High Court held that the suggested challenge did not disclose any independent question of law under Section 35G of the Central Excises and Salt Act, 1944. The argument that the matter involved only a technical violation was not accepted as a basis for reference. No referable question of law arose, and the application was dismissed.

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Issues: Whether the Tribunal's order gave rise to any question of law warranting reference under Section 35G of the Central Excises and Salt Act, 1944.

Analysis: The challenge turned on the Tribunal's appreciation of the facts concerning non-entry of 603 scooters in the RG-1 register and the surrounding production records. The Court held that the Tribunal's conclusions were essentially factual, and that the suggested grounds did not disclose any legal issue arising from the order. The contention that the matter was only a technical violation was not accepted as a basis for referring a question of law.

Conclusion: No referable question of law arose from the Tribunal's order, and the application was dismissed.

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