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    <description>Conflicting Tribunal decisions on the Assistant Commissioner&#039;s jurisdiction to adjudicate notices concerning disallowance of Modvat credit gave rise to a referenceable question of law, so the reference application was entertained and the legal issue was referred to the High Court. The Tribunal also found no mistake apparent from its earlier order, so rectification relief was refused.</description>
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      <description>Conflicting Tribunal decisions on the Assistant Commissioner&#039;s jurisdiction to adjudicate notices concerning disallowance of Modvat credit gave rise to a referenceable question of law, so the reference application was entertained and the legal issue was referred to the High Court. The Tribunal also found no mistake apparent from its earlier order, so rectification relief was refused.</description>
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