https://www.taxtmi.com/caselaws?id=83511 A reference to the High Court must arise from the Tribunal's order on the material before it when decided; evidence obtained later cannot be used to convert a factual finding into a legal question. The dispute concerned whether scrap was recognisably non-duty paid, which was a matter of factual determination rather than a referable issue of law. On that basis, no referable question of law arose and the reference application was held not maintainable. en-us Tue, 12 Apr 1994 00:00:00 +0530 Wed, 13 Jul 2011 18:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83511 A reference to the High Court must arise from the Tribunal's order on the material before it when decided; evidence obtained later cannot be used to convert a factual finding into a legal question. The dispute concerned whether scrap was recognisably non-duty paid, which was a matter of factual determination rather than a referable issue of law. On that basis, no referable question of law arose and the reference application was held not maintainable. Case-Laws Central Excise Tue, 12 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83511