https://www.taxtmi.com/caselaws?id=377680 An admitted substantial question of law under Section 38A of the Central Excise Act, 1944 may be treated as academic where the Tribunal's order is independently sustained on unchallenged grounds, including limitation. The Bombay High Court noted that the appeals were admitted on one reframed question, but answering it would not change the result because the Revenue had not challenged other decisive findings supporting the Tribunal's order. In that situation, the Court declined to invoke the proviso to Section 35G(4) to entertain additional questions at final hearing and did not answer the substantial question. en-us Fri, 22 Mar 2019 00:00:00 +0530 Tue, 02 Apr 2019 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377680 An admitted substantial question of law under Section 38A of the Central Excise Act, 1944 may be treated as academic where the Tribunal's order is independently sustained on unchallenged grounds, including limitation. The Bombay High Court noted that the appeals were admitted on one reframed question, but answering it would not change the result because the Revenue had not challenged other decisive findings supporting the Tribunal's order. In that situation, the Court declined to invoke the proviso to Section 35G(4) to entertain additional questions at final hearing and did not answer the substantial question. Case-Laws Central Excise Fri, 22 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377680