Reference to High Court allowed on Modvat credit and endorsed gate passes, as the question was treated as properly referable.

The Tribunal held that the Department's proposed question was fit for reference to the High Court because the same point had already been referred in an earlier matter involving the same reasoning on Modvat credit and endorsed gate passes. It did not reject the application on maintainability or relevance, and instead treated the issue as properly referable. The reference application was allowed, and the stated question was referred to the High Court for opinion.

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Issues: Whether the question proposed by the Department was fit to be referred to the High Court for opinion.

Analysis: The Tribunal noted that the same point had already been referred in an earlier matter involving the same line of reasoning on Modvat credit and endorsed gate passes. Following that approach, it treated the proposed question as referable and did not decline the application on maintainability or relevance.

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

Final Conclusion: The proceeding ended with an order directing reference of the stated question to the High Court.

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