https://www.taxtmi.com/caselaws?id=89379 A reference to the High Court under the Central Excise Act is maintainable only where the proposed question of law is real and unresolved. A question already settled by prior decisions, or one framed only on an alleged procedural lapse, does not provide a valid basis for reference. The Tribunal may reject such an application as meritless where no surviving legal controversy exists and the reference does not satisfy the statutory requirement for formulation of a proper question of law. en-us Fri, 25 Sep 1998 00:00:00 +0530 Mon, 26 Sep 2011 16:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89379 A reference to the High Court under the Central Excise Act is maintainable only where the proposed question of law is real and unresolved. A question already settled by prior decisions, or one framed only on an alleged procedural lapse, does not provide a valid basis for reference. The Tribunal may reject such an application as meritless where no surviving legal controversy exists and the reference does not satisfy the statutory requirement for formulation of a proper question of law. Case-Laws Central Excise Fri, 25 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89379