Modvat credit declaration valid on case-specific facts; no referable question of law arose from departmental acceptance.

No referable question of law arose where the Tribunal found, on case-specific facts, that the Modvat credit declaration was valid despite not being filed directly before the jurisdictional Assistant Commissioner. The declaration had been filed with the departmental officer under the competent Assistant Commissioner, the Superintendent acknowledged it, did not return it for re-filing, and the officers were expected to know the filing requirement. The conclusion was confined to those facts and was not treated as a general rule that any declaration filed with a Superintendent would suffice. The reference was therefore rejected and the Tribunal's finding was left undisturbed.

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Issues: Whether any question of law arose from the Tribunal's finding that the declaration for Modvat credit was valid on the facts of the case, notwithstanding that it was not filed directly before the Assistant Commissioner having jurisdiction.

Analysis: The Tribunal's conclusion was based on the particular factual setting: the declaration was filed before the departmental officer under the competent Assistant Commissioner, the Superintendent acknowledged it, did not return it for filing before the Assistant Commissioner, and the departmental officers were expected to know the legal requirement. On these facts, the declaration was treated as valid only for this case and not as a general rule that every declaration filed with a Superintendent would suffice. The finding was therefore one of factual appreciation rather than determination of a general legal principle.

Conclusion: No referable question of law arose, and the Tribunal's decision on the validity of the declaration was left undisturbed.

Final Conclusion: The reference was rejected because the dispute turned on the factual validity of the declaration and not on any substantive question of law.

Ratio Decidendi: Where the Tribunal's conclusion rests on case-specific appreciation of facts showing valid filing and departmental acceptance of a declaration, no referable question of law arises.

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