https://www.taxtmi.com/caselaws?id=46979 A reference under Section 35H(1) of the Central Excise Act, 1944 lies only where a substantial question of law arises from the appellate order. The Tribunal had upheld cancellation of penalty under Rule 173Q of the Central Excise Rules, 1944 on the factual basis that the assessee's case was pending before the BIFR and the default period fell within that pendency. As no factual infirmity in those findings was shown, no substantial question of law arose and the Revenue's reference petition was rejected. en-us Thu, 11 Mar 2004 00:00:00 +0530 Mon, 26 Jul 2010 12:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46979 A reference under Section 35H(1) of the Central Excise Act, 1944 lies only where a substantial question of law arises from the appellate order. The Tribunal had upheld cancellation of penalty under Rule 173Q of the Central Excise Rules, 1944 on the factual basis that the assessee's case was pending before the BIFR and the default period fell within that pendency. As no factual infirmity in those findings was shown, no substantial question of law arose and the Revenue's reference petition was rejected. Case-Laws Central Excise Thu, 11 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46979