Reference petition becomes infructuous when duty deposit is credited and the dispute no longer raises a live question of law.

Revenue's reference petition under section 35H(1) of the Central Excise Act, 1944 was held infructuous because the assessee had already taken credit of the deposited amount in the PLA in terms of the Tribunal's direction. The High Court noted that the original duty demand had been stayed only on condition of deposit, the amount was deposited, and the appellate relief had already worked out the consequence of refund or credit. With the disputed amount adjusted and the underlying controversy rendered academic, no subsisting question of law remained for reference and the Tribunal's direction required no interference.

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Issues: Whether the Revenue's reference petition under section 35H(1) of the Central Excise Act, 1944 survived after the assessee had already taken credit of the amount in its PLA pursuant to the Tribunal's order, and whether any question of law remained for reference.

Analysis: The demand originally raised against the assessee had been stayed only upon a direction to deposit the duty, and the amount was accordingly deposited. The appeal against the duty demand was later allowed with consequential relief, making refund or credit of the deposited amount the natural consequence of the appellate order. Since the assessee had already taken credit in terms of the Tribunal's direction, the challenged issue had been worked out and no subsisting question of law remained for the Court's opinion.

Conclusion: The Tribunal's direction called for no interference, and the Revenue's petition failed as infructuous.

Final Conclusion: The challenge to the Tribunal's order did not survive after compliance and adjustment of the amount, and the matter stood finally dismissed.

Ratio Decidendi: Where the relief sought has already been given effect to and the underlying dispute has been rendered academic, a reference petition becomes infructuous and no referable question of law survives.

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