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    <title>1999 (6) TMI 155 - CEGAT, MUMBAI</title>
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    <description>Reference jurisdiction under Section 35G of the Central Excise Act is confined to a substantial question of law arising from the Tribunal&#039;s order, and it cannot be used to reopen the Tribunal&#039;s assessment of procedural fairness or the correctness of its discretionary relief. Where the Tribunal set aside adjudication because the show cause notice did not state the grounds for disallowing inputs and this amounted to breach of natural justice, a reference application challenging that conclusion was not maintainable. The reference application was rejected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91868</link>
      <description>Reference jurisdiction under Section 35G of the Central Excise Act is confined to a substantial question of law arising from the Tribunal&#039;s order, and it cannot be used to reopen the Tribunal&#039;s assessment of procedural fairness or the correctness of its discretionary relief. Where the Tribunal set aside adjudication because the show cause notice did not state the grounds for disallowing inputs and this amounted to breach of natural justice, a reference application challenging that conclusion was not maintainable. The reference application was rejected.</description>
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      <pubDate>Tue, 22 Jun 1999 00:00:00 +0530</pubDate>
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