Reference under Central Excise law failed where Tribunal's finding on correlated slips was purely factual and raised no legal question.

A reference under Section 35H(1) of the Central Excise Act was refused because the Tribunal's conclusion rested on a pure finding of fact. The Tribunal had accepted the assessee's explanation that the recovered slips from the factory gate corresponded with the statutory records, and the dispute therefore turned on appreciation of evidence and factual correlation rather than any legal principle. As no question of law arose from that factual determination, the reference petition was not maintainable and the Tribunal's order setting aside the penalty remained undisturbed.

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Issues: Whether, on the Tribunal's finding that the recovered slips correlated with the statutory records, any question of law arose for reference under Section 35H(1) of the Central Excise Act, 1944.

Analysis: The Tribunal had accepted the assessee's explanation and recorded a factual finding that the slips recovered from the factory gate co-related with the company's record. The challenge before the Court did not disclose any legal question arising from that finding, as the dispute turned on appreciation of evidence and factual correlation of documents.

Conclusion: No question of law arose from the Tribunal's order and the reference petition was not maintainable.

Final Conclusion: The Tribunal's setting aside of the penalty remained undisturbed, and the revenue's attempt to secure a reference failed.

Ratio Decidendi: A reference under Section 35H(1) of the Central Excise Act, 1944 is not warranted where the Tribunal's decision rests on a pure finding of fact and no question of law emerges.

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