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    <title>1992 (6) TMI 38 - HIGH COURT OF KERALA</title>
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    <description>A statutory reference under excise law requires the applicant to use the prescribed form and specifically state the questions of law arising from the Tribunal&#039;s order. The High Court will not compel the Tribunal to state a case unless there was a proper formulated demand before it and the Tribunal refused that demand. Where no question of law is specifically framed in the application, there is no valid basis for the court to direct a reference. The petition was therefore not maintainable and the attempt to secure a compelled reference failed.</description>
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    <pubDate>Fri, 05 Jun 1992 00:00:00 +0530</pubDate>
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      <title>1992 (6) TMI 38 - HIGH COURT OF KERALA</title>
      <link>https://www.taxtmi.com/caselaws?id=43544</link>
      <description>A statutory reference under excise law requires the applicant to use the prescribed form and specifically state the questions of law arising from the Tribunal&#039;s order. The High Court will not compel the Tribunal to state a case unless there was a proper formulated demand before it and the Tribunal refused that demand. Where no question of law is specifically framed in the application, there is no valid basis for the court to direct a reference. The petition was therefore not maintainable and the attempt to secure a compelled reference failed.</description>
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      <pubDate>Fri, 05 Jun 1992 00:00:00 +0530</pubDate>
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