https://www.taxtmi.com/caselaws?id=90764 The article addresses reference jurisdiction on whether questions of law arose from a Tribunal order on excluding clearances claimed to have been exported through merchant-exporters when computing eligibility under exemption notifications. It states that the first proposed question on affidavits did not arise because the Tribunal had not decided their genuineness or admissibility; the second was essentially factual, concerning whether the exports could be linked to specific factory clearances through shipping and other records; and the third was academic because an affirmative answer would not alter the conclusion that the exports could not be specifically correlated with the clearances. No referable question of law was found, and reference was declined. en-us Thu, 25 Jun 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90764 The article addresses reference jurisdiction on whether questions of law arose from a Tribunal order on excluding clearances claimed to have been exported through merchant-exporters when computing eligibility under exemption notifications. It states that the first proposed question on affidavits did not arise because the Tribunal had not decided their genuineness or admissibility; the second was essentially factual, concerning whether the exports could be linked to specific factory clearances through shipping and other records; and the third was academic because an affirmative answer would not alter the conclusion that the exports could not be specifically correlated with the clearances. No referable question of law was found, and reference was declined. Case-Laws Central Excise Thu, 25 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90764