Rectification cannot reopen factual findings; only a genuine question of law is referable under the Central Excise Act.

Rectification proceedings under the Central Excise Act cannot be used to reargue concluded factual findings or seek a disguised review of an earlier decision. Objections on cross-examination, disputed invoices, documentary endorsements, employee statements, cited precedent, Rule 9A(5) and penalty were treated as issues already decided on evidence and not as errors apparent on the record. Because the proposed reference raised only factual disputes and no genuine question of law, the reference application was held not maintainable and the earlier order was left undisturbed.

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Issues: Whether any question of law arose from the rectification order so as to warrant reference under Section 35G of the Central Excise Act, 1944.

Analysis: The reference application sought to convert challenges to factual findings and evidentiary appreciation into questions of law. The Tribunal held that the rectification jurisdiction under Section 35C(2) of the Central Excise Act, 1944 could not be used to reargue the matter or obtain a review of the earlier decision. The objections regarding cross-examination, disputed invoices, reliance on documentary endorsements, omission to follow cited precedent, consideration of employee statements, applicability of Rule 9A(5) of the Central Excise Rules, and penalty were all treated as matters already examined on facts and evidence, not as errors apparent on the face of the record. Accordingly, no referable question of law was found.

Conclusion: The application for reference was not maintainable because the questions proposed were essentially factual and did not give rise to any question of law.

Final Conclusion: The Tribunal declined to send the matter to the High Court and sustained the earlier order in the revenue's favour.

Ratio Decidendi: Rectification proceedings cannot be used to seek reconsideration of concluded factual findings, and only a genuine question of law, not a reappraisal of evidence or an alleged error already examined on merits, is referable under Section 35G of the Central Excise Act, 1944.

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