https://www.taxtmi.com/caselaws?id=73342 Questions framed as arguments or dependent on the factual record were treated as non-referable under Section 35G, so proposed issues on the interaction of Rule 173G with other provisions and on the nature of the goods were rejected as questions of fact or as disclosing no conflict requiring reference. The Tribunal identified two surviving questions of law for reference: whether mens rea is necessary for an offence under Rule 173Q(1)(b), and whether that rule was correctly applied to goods found in the production hall of the factory. en-us Fri, 01 Nov 1985 00:00:00 +0530 Tue, 31 May 2011 12:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73342 Questions framed as arguments or dependent on the factual record were treated as non-referable under Section 35G, so proposed issues on the interaction of Rule 173G with other provisions and on the nature of the goods were rejected as questions of fact or as disclosing no conflict requiring reference. The Tribunal identified two surviving questions of law for reference: whether mens rea is necessary for an offence under Rule 173Q(1)(b), and whether that rule was correctly applied to goods found in the production hall of the factory. Case-Laws Central Excise Fri, 01 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73342