https://www.taxtmi.com/caselaws?id=91603 A reference to the High Court was refused because the Tribunal's conclusion rested on a pure finding of fact that the goods were used as a medium of transfer and were not apparatus or appliances for processing goods. Since the Department's own reference application accepted that factual position, the dispute did not raise any debatable question of law. The proposed questions were therefore held not maintainable for reference, and the factual finding remained undisturbed. en-us Fri, 13 Feb 1998 00:00:00 +0530 Wed, 19 Oct 2011 15:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91603 A reference to the High Court was refused because the Tribunal's conclusion rested on a pure finding of fact that the goods were used as a medium of transfer and were not apparatus or appliances for processing goods. Since the Department's own reference application accepted that factual position, the dispute did not raise any debatable question of law. The proposed questions were therefore held not maintainable for reference, and the factual finding remained undisturbed. Case-Laws Central Excise Fri, 13 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91603