https://www.taxtmi.com/caselaws?id=44322 Pendency of the same excise issue before another forum does not, by itself, create a referable question of law once the point has already been concluded by a binding decision. In proceedings seeking reference under Section 35G(3) of the Central Excises and Salt Act, 1944 concerning denial of Modvat credit under Rule 57A of the Central Excise Rules, 1944, the Court held that a settled question cannot be revived merely because it remains pending elsewhere. The request for reference was therefore not maintainable and was rejected, as no substantial referable question of law survived. en-us Tue, 23 Apr 1996 00:00:00 +0530 Fri, 25 Jun 2010 14:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44322 Pendency of the same excise issue before another forum does not, by itself, create a referable question of law once the point has already been concluded by a binding decision. In proceedings seeking reference under Section 35G(3) of the Central Excises and Salt Act, 1944 concerning denial of Modvat credit under Rule 57A of the Central Excise Rules, 1944, the Court held that a settled question cannot be revived merely because it remains pending elsewhere. The request for reference was therefore not maintainable and was rejected, as no substantial referable question of law survived. Case-Laws Central Excise Tue, 23 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44322