Reference application rejected where no distinguishable question of law or contrary authority was shown.

A reference application was rejected because the department failed to show any distinguishable question of law or produce contrary authority. The Tribunal noted that earlier decisions had held central excise duty to be excluded while computing cess, and the department did not identify any legal controversy that would justify reference. In the absence of an arguable legal issue, no question of law was found to arise, and the Tribunal's earlier view remained undisturbed.

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Issues: Whether the reference application should be entertained when the departmental challenge did not disclose any distinguishable issue of law, and whether any question of law arose for reference.

Analysis: The order notes that the Tribunal had earlier taken the view that cess is to be computed on the same value as central excise duty, while the Collector (Appeals) had relied on earlier Tribunal decisions holding that central excise duty must be excluded for the purpose of calculating cess. The department did not point out any distinguishing feature in those decisions, nor did it cite any contrary authority or bring any different legal controversy on record. In the absence of a contrary decision or any arguable point of law, the matter was treated as not raising a reference-worthy legal issue.

Conclusion: The reference application was rejected because no question of law was found to arise.

Final Conclusion: The Department failed to secure a reference to the High Court, and the Tribunal's earlier view remained undisturbed.

Ratio Decidendi: A reference application is not maintainable where no distinguishable question of law is shown and no contrary authority is produced to justify reference.

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