Reference petition under the Central Excise Act held not maintainable where prior duty-paying document rulings had already been accepted.

A petition seeking a reference under Section 35H(1) of the Central Excise Act, 1944 was found not maintainable because the Tribunal had already followed earlier decisions treating invoices issued from duty-paid tanks or stock as valid duty-paying documents under Rule 57G of the Central Excise Rules. As the departmental view on those earlier decisions had already been accepted, no sufficient basis existed to seek a reference on a question of law. The petition was dismissed.

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Issues: Whether the petition seeking a reference under Section 35H(1) of the Central Excise Act, 1944 was maintainable.

Analysis: The Tribunal had allowed the assessee's appeal on the basis of earlier decisions holding that invoices issued from duty-paid tanks/stock were valid duty paying documents under Rule 57G of the Central Excise Rules. The departmental view on those earlier decisions had already been accepted, and the challenge was therefore not supported by any reason to seek a reference on the question of law.

Conclusion: The petition was held to be not maintainable and was dismissed.

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