Reference on question of law fails where suppression findings and notice addendum rest on factual appreciation

A reference is maintainable only where a genuine question of law arises from the Tribunal's order; findings based on factual appreciation, including alleged suppression of excisable goods and non-disclosure of manufacturing activity, do not by themselves create a referable legal issue. The Tribunal's view that the assessee's declaration did not cover all excisable goods, and that omission to disclose splints and veneers supported non-compliance, was treated as factual. The challenge to the show cause notice and addendum also failed because the original notice was issued by the competent authority and the addendum merely quantified duty, without constituting a fresh notice.

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Issues: Whether any referable question of law arose from the Tribunal's findings on non-disclosure of excisable goods, alleged suppression of facts, and the validity of the show cause notice and addendum.

Analysis: The questions framed in the reference were found to turn essentially on facts already examined by the Tribunal. The declaration filed by the assessee did not cover all excisable goods manufactured, and the omission to disclose splints and veneers supported the finding of non-compliance. The plea that records were maintained did not displace the Tribunal's conclusion that the material fact was non-intimation to the department of manufacturing activity in the other units. The challenge to the notice and addendum was also rejected because the original notice had been issued by the competent authority before the amendment, and the addendum merely quantified duty payable and did not constitute a fresh notice.

Conclusion: No referable question of law arose on any of the points raised, and the reference application was not maintainable.

Final Conclusion: The Tribunal's factual findings were left undisturbed, and the proceedings ended at the threshold without any reference to the High Court.

Ratio Decidendi: A reference lies only where a genuine question of law arises from the Tribunal's order; findings resting on factual appreciation, including suppression and the character of a notice or addendum, do not by themselves create a referable question of law.

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