Reference application under section 35G(1) rejected where the department treated the proposed questions as already answered in the negative.

A reference application under section 35G(1) of the Central Excise Act was held not maintainable where the department itself framed the proposed questions as already answered in the negative and, in substance, sought to challenge the Tribunal's order as illegal and incorrect. The application did not satisfy the statutory requirements for a proper reference on a question of law, so no reference could be made and the application was rejected.

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Issues: Whether a reference under section 35G(1) of the Central Excise Act could be made on the questions framed by the department.

Analysis: The application sought a reference while simultaneously asserting that the answers to the proposed questions were in the negative and challenging the Tribunal's order as illegal and incorrect. On that footing, the application did not satisfy the requirements of section 35G(1), and no reference was permissible.

Conclusion: The reference application was not maintainable and was rejected.

Ratio Decidendi: A reference application under section 35G(1) cannot be entertained where the applicant itself treats the proposed questions as already answered in the negative and seeks only a challenge to the tribunal's order rather than a proper reference on a question of law.

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