https://www.taxtmi.com/caselaws?id=84889 Supplementary reference applications were entertained despite delay because the original reference application had been filed in time and the later filings followed Registry directions. On the substantive issue, the Tribunal treated the challenge to the correctness of the MODVAT declaration under Rule 57G, in the context of the tariff description and supporting Tribunal rulings, as raising a referable question of law under Section 35G(1). The matter was therefore directed to be referred to the High Court. The order did not decide MODVAT entitlement on merits and was confined to condoning delay and making the statutory reference. en-us Mon, 11 Dec 1995 00:00:00 +0530 Mon, 01 Aug 2011 13:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84889 Supplementary reference applications were entertained despite delay because the original reference application had been filed in time and the later filings followed Registry directions. On the substantive issue, the Tribunal treated the challenge to the correctness of the MODVAT declaration under Rule 57G, in the context of the tariff description and supporting Tribunal rulings, as raising a referable question of law under Section 35G(1). The matter was therefore directed to be referred to the High Court. The order did not decide MODVAT entitlement on merits and was confined to condoning delay and making the statutory reference. Case-Laws Central Excise Mon, 11 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84889