https://www.taxtmi.com/caselaws?id=46219 Revenue's reference petition under section 35H(1) of the Central Excise Act, 1944 was held infructuous because the assessee had already taken credit of the deposited amount in the PLA in terms of the Tribunal's direction. The High Court noted that the original duty demand had been stayed only on condition of deposit, the amount was deposited, and the appellate relief had already worked out the consequence of refund or credit. With the disputed amount adjusted and the underlying controversy rendered academic, no subsisting question of law remained for reference and the Tribunal's direction required no interference. en-us Wed, 20 Mar 2002 00:00:00 +0530 Fri, 16 Jul 2010 15:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46219 Revenue's reference petition under section 35H(1) of the Central Excise Act, 1944 was held infructuous because the assessee had already taken credit of the deposited amount in the PLA in terms of the Tribunal's direction. The High Court noted that the original duty demand had been stayed only on condition of deposit, the amount was deposited, and the appellate relief had already worked out the consequence of refund or credit. With the disputed amount adjusted and the underlying controversy rendered academic, no subsisting question of law remained for reference and the Tribunal's direction required no interference. Case-Laws Central Excise Wed, 20 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46219