Penalty and interest deleted after pre-notice duty payment; no referable question of law arose on Tribunal reasoning.

Where duty had already been discharged before issuance of the show cause notice, the Tribunal treated the matter as one lacking fraud, misrepresentation or suppression of facts and deleted penalty and interest. The High Court noted that the Tribunal's brief order still disclosed a reason and followed an earlier decision on the same principle, which had itself been unsuccessfully appealed. On that basis, the Court held that no substantial or referable question of law arose from the Tribunal's order, and the petition seeking reference was rejected.

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Issues: Whether any referable question of law arose from the Tribunal's order deleting penalties and interest when the duty had been paid before issuance of the show cause notice.

Analysis: The duty demand had already been discharged before the show cause notice was issued. On that basis, the Tribunal treated the matter as one not involving fraud, misrepresentation, or suppression of facts and granted relief from penalty and interest. The Court accepted that the Tribunal's order, though brief, contained a reason and followed an earlier decision on the same principle, which had also been carried in appeal and rejected. In these circumstances, the order did not give rise to a substantial question of law for reference.

Conclusion: No referable question of law arose, and the petition seeking reference was rejected.

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