https://www.taxtmi.com/caselaws?id=97816 The Tribunal treated the reasonableness of the time limit for taking incremental notional credit under Rule 57B of the Central Excise Rules, 1944 as a factual question rather than a pure question of law. Applying the later line of authority, it noted that the issue did not raise a referable question for the High Court because the inquiry depended on fact-specific assessment of reasonableness. As a result, the request to refer the question to the jurisdictional High Court could not be entertained. en-us Tue, 24 Apr 2001 00:00:00 +0530 Wed, 18 Jan 2012 11:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97816 The Tribunal treated the reasonableness of the time limit for taking incremental notional credit under Rule 57B of the Central Excise Rules, 1944 as a factual question rather than a pure question of law. Applying the later line of authority, it noted that the issue did not raise a referable question for the High Court because the inquiry depended on fact-specific assessment of reasonableness. As a result, the request to refer the question to the jurisdictional High Court could not be entertained. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97816