https://www.taxtmi.com/caselaws?id=337670 Where the Tribunal remanded the dispute to the adjudicating authority for fresh determination of the amount payable or reversible under Rule 57CC and for decision on penalty, the controversy had not attained finality. Because the entire matter was sent back for fresh adjudication, no referable question of law survived under Section 35H(1) of the Central Excise Act, 1944. The High Court therefore treated the reference application as not maintainable on the facts then before it and dismissed it. en-us Mon, 09 Jan 2017 00:00:00 +0530 Sat, 14 Jan 2017 06:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337670 Where the Tribunal remanded the dispute to the adjudicating authority for fresh determination of the amount payable or reversible under Rule 57CC and for decision on penalty, the controversy had not attained finality. Because the entire matter was sent back for fresh adjudication, no referable question of law survived under Section 35H(1) of the Central Excise Act, 1944. The High Court therefore treated the reference application as not maintainable on the facts then before it and dismissed it. Case-Laws Central Excise Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337670