https://www.taxtmi.com/caselaws?id=97561 A Tribunal remand directing the adjudicating authority to determine furnace capacity under Section 3A did not give rise to a referenceable question of law, because the dispute had not reached final determination. The remand followed an earlier identical decision and required a fresh hearing before capacity was fixed in terms of Section 3A. As the controversy between Section 3A(4) of the Central Excise Act, 1944 and Rule 96ZO(3) of the Central Excise Rules, 1944 had not attained finality, the legal issue was not yet ripe for reference. The reference application was rejected. en-us Fri, 14 Jul 2000 00:00:00 +0530 Tue, 17 Jan 2012 12:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97561 A Tribunal remand directing the adjudicating authority to determine furnace capacity under Section 3A did not give rise to a referenceable question of law, because the dispute had not reached final determination. The remand followed an earlier identical decision and required a fresh hearing before capacity was fixed in terms of Section 3A. As the controversy between Section 3A(4) of the Central Excise Act, 1944 and Rule 96ZO(3) of the Central Excise Rules, 1944 had not attained finality, the legal issue was not yet ripe for reference. The reference application was rejected. Case-Laws Central Excise Fri, 14 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97561