Unutilised excise credit could still be used after duty discontinuance, and a settled question of law did not justify reference.

Unutilised excise credit validly earned before discontinuance of the duty remained utilisable under the amended Rule 56A, and a later refusal of departmental permission did not extinguish that entitlement. The Tribunal treated the refusal as only a technical impediment, noted that the issue was already settled by Supreme Court guidance and earlier Tribunal rulings, and held that the cited High Court decision turned on different facts. On that basis, the questions of law did not justify a reference to the High Court, and the reference application was rejected.

---

---

Issues: Whether the questions of law arising from the Tribunal's earlier order required reference to the High Court, in the context of utilisation of unutilised excise credit under Rule 56A of the Central Excise Rules, 1944.

Analysis: The credit in dispute related to regulatory duty that had been validly earned before abolition of the duty and remained unutilised. The applicable amendment to Rule 56A permitted utilisation of such credit after discontinuance of the duty, and the assessee had been repeatedly seeking permission from the Department. The refusal to grant that permission was treated as a technical impediment, not a denial of the underlying entitlement. The Tribunal held that the issue was already concluded by the Supreme Court's approach in analogous matters and by earlier Tribunal decisions, and that the cited High Court decision turned on different facts concerning market value and return of goods, so it did not govern the present dispute.

Conclusion: The questions of law did not warrant reference to the High Court and the reference application was rejected. The stay petition also stood dismissed.

Final Conclusion: The Tribunal declined to make a reference because the governing legal issue had already been settled against the Revenue's contentions, leaving the assessee's entitlement to utilise the credit intact.

Ratio Decidendi: Where unutilised excise credit was legally earned before discontinuance of the duty and the governing rule permitted its continued utilisation, a later refusal of administrative permission could not defeat the entitlement or justify a reference on a settled question of law.

---