https://www.taxtmi.com/caselaws?id=167116 A reference under Section 35G lies only where a genuine question of law arises from the decision under challenge. On limitation, the Tribunal relied on its factual finding of suppression of sales and held that the extended period under the proviso to Section 11A was legally invocable, leaving no independent legal issue for reference. The objection that the Tribunal lacked jurisdiction because the matter involved rate of duty or classification failed because the dispute before the appellate forums was confined to limitation. A proposed reference on Rule 10(1)(a) also failed because that issue had not been adjudicated. en-us Wed, 14 Mar 1984 00:00:00 +0530 Sat, 06 Dec 2014 13:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167116 A reference under Section 35G lies only where a genuine question of law arises from the decision under challenge. On limitation, the Tribunal relied on its factual finding of suppression of sales and held that the extended period under the proviso to Section 11A was legally invocable, leaving no independent legal issue for reference. The objection that the Tribunal lacked jurisdiction because the matter involved rate of duty or classification failed because the dispute before the appellate forums was confined to limitation. A proposed reference on Rule 10(1)(a) also failed because that issue had not been adjudicated. Case-Laws Central Excise Wed, 14 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167116