Rule 57F(1)(ii) reference question sent to High Court after Tribunal follows its earlier decision.

The Tribunal considered whether the department's reference application on the question arising under Rule 57F(1)(ii) of the Central Excise Rules, 1944 was fit to be sent to the High Court. Following its earlier decision in the assessee's own matter, it treated the issue as one appropriate for reference rather than rejecting it on merits. The specific question formulated by the Tribunal was accordingly referred to the High Court, and the reference application was allowed.

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Issues: Whether the department's application for reference to the High Court on the question arising under Rule 57F(1)(ii) of the Central Excise Rules, 1944 should be allowed.

Analysis: The Tribunal followed its earlier decision in the assessee's own matter and treated the question as one fit to be referred for the opinion of the High Court. The application was not rejected on merits; instead, the specific question formulated by the Tribunal was sent for reference.

Conclusion: The reference application was allowed and the question was referred to the High Court.

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