Reference application maintainability clarified, but High Court reference refused because the framed question was incomplete and immaterial.

A reference application filed within limitation was not defeated by an initially vague question because the later addendum merely clarified the point already raised and did not constitute a fresh application. The request for reference to the High Court was nonetheless rejected because the proposed question isolated only part of the Tribunal's reasoning and omitted the other grounds supporting its conclusion. In particular, the Tribunal had considered the relevant rules together, including the treatment of damaged or defective goods received under Chapter X procedure and the interaction between Rule 195 and Rule 196B of the Central Excise Rules, 1944, so an answer on the framed question would not materially alter the result.

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Issues: Whether the reference application under Section 35G(1) of the Central Excises and Salt Act, 1944 was maintainable despite the initially vague formulation of the question and the later addendum, and whether the formulated question warranted reference to the High Court.

Analysis: The original application was filed within limitation, though the question was not clearly framed. The later addendum merely clarified the point already raised and was not to be treated as a fresh application. On merits, the request for reference was held unsustainable because the Tribunal's earlier order had considered the relevant rules together, including the treatment of damaged or defective goods received under Chapter X procedure and the interplay between Rule 195 and Rule 196B of the Central Excise Rules, 1944. The formulated question isolated only part of the Tribunal's reasoning and omitted the other reasoning that supported the conclusion, so an answer on that limited question would not materially affect the decision already reached.

Conclusion: The preliminary objection based on limitation was rejected, but the prayer for reference to the High Court was not accepted and was rejected.

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