https://www.taxtmi.com/caselaws?id=92644 A reference application was rejected because the department failed to show any distinguishable question of law or produce contrary authority. The Tribunal noted that earlier decisions had held central excise duty to be excluded while computing cess, and the department did not identify any legal controversy that would justify reference. In the absence of an arguable legal issue, no question of law was found to arise, and the Tribunal's earlier view remained undisturbed. en-us Tue, 13 Aug 1996 00:00:00 +0530 Fri, 04 Nov 2011 11:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92644 A reference application was rejected because the department failed to show any distinguishable question of law or produce contrary authority. The Tribunal noted that earlier decisions had held central excise duty to be excluded while computing cess, and the department did not identify any legal controversy that would justify reference. In the absence of an arguable legal issue, no question of law was found to arise, and the Tribunal's earlier view remained undisturbed. Case-Laws Central Excise Tue, 13 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92644