https://www.taxtmi.com/caselaws?id=82637 The Appellate Tribunal CEGAT, New Delhi held that a Reference Application to the High Court does not lie against orders of a Special Bench as per Section 35G. The Tribunal found that the questions raised did not pertain to classification, valuation, or rate of duty, making the Reference Application not maintainable. It emphasized that a reference must involve a question of law, not just a question of fact. The Tribunal also noted that if an issue has been settled by higher courts, no reference lies under Section 35G. Consequently, the Tribunal dismissed the application, highlighting the importance of the nature of questions raised and precedents set by higher courts. en-us Tue, 13 Jul 1993 00:00:00 +0530 Wed, 06 Jul 2011 14:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82637 The Appellate Tribunal CEGAT, New Delhi held that a Reference Application to the High Court does not lie against orders of a Special Bench as per Section 35G. The Tribunal found that the questions raised did not pertain to classification, valuation, or rate of duty, making the Reference Application not maintainable. It emphasized that a reference must involve a question of law, not just a question of fact. The Tribunal also noted that if an issue has been settled by higher courts, no reference lies under Section 35G. Consequently, the Tribunal dismissed the application, highlighting the importance of the nature of questions raised and precedents set by higher courts. Case-Laws Central Excise Tue, 13 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82637