Reference on higher notional credit under Rule 57B allowed where identical question was already referred to the High Court.

A reference application concerning the admissibility of higher notional credit under Rule 57B was allowed because an identical question of law had already been referred to the High Court in another matter. The Tribunal treated the issue as one already warranting judicial reference and found no reason to refuse referral in the present case. The Revenue's formulated questions were accordingly referred to the High Court of Allahabad.

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Issues: Whether the Revenue's reference application under Section 35G(1) of the Central Excises and Salt Act, 1944 deserved to be allowed and the questions of law relating to availment of higher notional credit under Rule 57B of the Central Excise Rules, 1944 should be referred to the High Court.

Analysis: The application sought reference of questions arising from the Tribunal's earlier order on the admissibility of additional notional credit. The record showed that an identical question had already been referred to the Bombay High Court in another matter. Since the issue was already treated as one requiring reference to the High Court, there was no reason to decline the present reference.

Conclusion: The reference application was allowed and the questions formulated by the Revenue were referred to the High Court of Allahabad.

Ratio Decidendi: Where an identical question of law has already been referred to the High Court, a subsequent reference application on the same issue may be allowed and the question referred likewise.

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