https://www.taxtmi.com/caselaws?id=46958 A substantial question of law arose on whether Rule 173Q(1)(b) of the Central Excise Rules, 1944 applies where manufactured goods were not entered in the assessee's books of accounts. The High Court found the issue suitable for formal reference and directed the Tribunal to draw up a statement of the case and refer the question for the Court's opinion. No determination was made on the merits of the Rule's applicability; the proceeding was limited to securing a reference on the legal issue. en-us Mon, 09 Feb 2004 00:00:00 +0530 Mon, 26 Jul 2010 11:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46958 A substantial question of law arose on whether Rule 173Q(1)(b) of the Central Excise Rules, 1944 applies where manufactured goods were not entered in the assessee's books of accounts. The High Court found the issue suitable for formal reference and directed the Tribunal to draw up a statement of the case and refer the question for the Court's opinion. No determination was made on the merits of the Rule's applicability; the proceeding was limited to securing a reference on the legal issue. Case-Laws Central Excise Mon, 09 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46958