No referable question of law on time-bar and suppression; factual findings defeated the revenue reference petition.

No referable question of law arose where the Tribunal's finding that the demand was time-barred and that no suppression by the assessee was established rested on appreciation of evidence. The Revenue's attempt to seek reference on credit allegedly taken on forged or fake invoices, and on the effect of the RT-12 assessment, failed because the additional contention about non-existent vehicles had not been raised before the Tribunal or pleaded in the reference petition. The Court held that these factual conclusions did not justify a reference under Section 35H(1) of the Central Excise Act, 1944, and dismissed the petition.

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Issues: Whether any referable question of law arose from the Tribunal's finding that the demand was time-barred and that no suppression by the assessee was established.

Analysis: The petition sought a reference on questions concerning recovery of credit allegedly taken on forged or fake invoices and the effect of the RT-12 assessment. The Court found that the additional factual contention regarding non-existent vehicles was neither raised before the Tribunal nor pleaded in the reference petition. The Tribunal's conclusions rested on appreciation of evidence, and the Revenue's challenge did not disclose any legal question warranting a reference under Section 35H(1) of the Central Excise Act, 1944.

Conclusion: No referable question of law arose, and the petition was dismissed.

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