https://www.taxtmi.com/caselaws?id=90524 A reference application under Section 35G(1) of the Central Excise Act was held not maintainable where no specific question of law was formulated for reference. The applicant was in substance seeking to reopen factual findings on the merits, including alleged compliance with Rule 233B of the Central Excise Rules, 1944 and payment of duty under protest. As the application did not present a genuine referable question of law, and factual disputes cannot be converted into a reference proceeding, no question fit for reference to the High Court was made out. en-us Fri, 17 Jul 1998 00:00:00 +0530 Sat, 08 Oct 2011 11:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90524 A reference application under Section 35G(1) of the Central Excise Act was held not maintainable where no specific question of law was formulated for reference. The applicant was in substance seeking to reopen factual findings on the merits, including alleged compliance with Rule 233B of the Central Excise Rules, 1944 and payment of duty under protest. As the application did not present a genuine referable question of law, and factual disputes cannot be converted into a reference proceeding, no question fit for reference to the High Court was made out. Case-Laws Central Excise Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90524