https://www.taxtmi.com/caselaws?id=72452 Reference jurisdiction under Section 35-G(1) is confined to questions of law arising from the appellate order. Where the real dispute turns on whether duty was paid under protest, and that conclusion depends on the documents, the accepted classification list, and non-compliance with the prescribed protest procedure, no referable question of law arises. Earlier decisions on payment under protest are not binding where protest against classification and procedural requirements were established on different facts. A mere failure to follow an earlier decision on materially different facts does not amount to discrimination. The application for reference was therefore rightly refused. en-us Tue, 17 Dec 1985 00:00:00 +0530 Thu, 19 May 2011 16:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72452 Reference jurisdiction under Section 35-G(1) is confined to questions of law arising from the appellate order. Where the real dispute turns on whether duty was paid under protest, and that conclusion depends on the documents, the accepted classification list, and non-compliance with the prescribed protest procedure, no referable question of law arises. Earlier decisions on payment under protest are not binding where protest against classification and procedural requirements were established on different facts. A mere failure to follow an earlier decision on materially different facts does not amount to discrimination. The application for reference was therefore rightly refused. Case-Laws Central Excise Tue, 17 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72452