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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        2001 (4) TMI 492 - AT - Central Excise

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        Referable question of law turns on factual assessment when testing the reasonableness of a Rule 57B time limit. The Tribunal treated the reasonableness of the time limit for taking incremental notional credit under Rule 57B of the Central Excise Rules, 1944 as a ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Referable question of law turns on factual assessment when testing the reasonableness of a Rule 57B time limit.

                              The Tribunal treated the reasonableness of the time limit for taking incremental notional credit under Rule 57B of the Central Excise Rules, 1944 as a factual question rather than a pure question of law. Applying the later line of authority, it noted that the issue did not raise a referable question for the High Court because the inquiry depended on fact-specific assessment of reasonableness. As a result, the request to refer the question to the jurisdictional High Court could not be entertained.


                              Issues: Whether the reasonableness of the time limit for taking incremental notional credit under Rule 57B of the Central Excise Rules, 1944 raised a referable question of law for the High Court.

                              Analysis: The Tribunal followed the later line of authority holding that the issue of whether the time limit was reasonable was not a pure question of law but one of fact. Since the matter did not give rise to a referable question of law, the request to send the question to the jurisdictional High Court could not be entertained.

                              Conclusion: The question was not referable as it involved a question of fact and not a question of law.

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