Reference jurisdiction is unavailable without a live question of law; duty-determination disputes under a notification follow the appellate remedy.

A reference to the High Court is not maintainable unless the appellate order gives rise to a live referable question of law; where the order merely remands the matter for recalculation and no substantive legal issue survives, reference jurisdiction is unavailable. In disputes concerning determination of duty under a notification, the appropriate remedy lies in the appellate route rather than a reference application, particularly where the matter concerns rate of duty or duty classification. Delay after remand may further weigh against entertainment of the request. The note states that, on these principles, the reference application lacked merit.

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Issues: (i) whether any referable question of law arose from the appellate order so as to justify reference to the High Court; (ii) whether, in a matter concerning determination of duty based on a notification and a remand order, a reference application was maintainable.

Issue (i): whether any referable question of law arose from the appellate order so as to justify reference to the High Court

Analysis: The order under challenge had merely remanded the matter for recalculation, and no live or academic question requiring guidance was shown to survive. In the absence of any demonstrated legal issue arising from the appellate order, the request for calling a reference was not warranted.

Conclusion: No referable question of law arose, and the request for reference was rightly rejected.

Issue (ii): whether, in a matter concerning determination of duty based on a notification and a remand order, a reference application was maintainable

Analysis: The dispute was treated as one relating to rate of duty and determination of duty under a notification. In such a case, the proper remedy was by appeal to the Supreme Court rather than by seeking a reference to the High Court. The lapse of time after remand also weighed against entertaining the request.

Conclusion: The reference application was not maintainable in the circumstances.

Final Conclusion: The application for calling the reference was devoid of merit and stood dismissed, leaving the assessee in a favourable position.

Ratio Decidendi: A reference to the High Court is not maintainable where no referable question of law arises, and disputes concerning rate of duty or duty determination under a notification must be pursued through the appropriate appellate remedy rather than reference jurisdiction.

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