https://www.taxtmi.com/caselaws?id=46991 The Tribunal's abatement ruling was treated as raising a question of law because the allowability of abatement depended on whether the statutory requirement under Rule 96ZO(2) of the Central Excise Rules, 1944 had been satisfied. The High Court held that this legal issue warranted reference, and directed the Tribunal to draw up the statement of the case and refer the question for the Court's opinion. The operative point is that compliance with the Rule 96ZO(2) condition was central to determining entitlement to abatement, making the matter suitable for legal reference. en-us Tue, 02 Sep 2003 00:00:00 +0530 Mon, 26 Jul 2010 12:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46991 The Tribunal's abatement ruling was treated as raising a question of law because the allowability of abatement depended on whether the statutory requirement under Rule 96ZO(2) of the Central Excise Rules, 1944 had been satisfied. The High Court held that this legal issue warranted reference, and directed the Tribunal to draw up the statement of the case and refer the question for the Court's opinion. The operative point is that compliance with the Rule 96ZO(2) condition was central to determining entitlement to abatement, making the matter suitable for legal reference. Case-Laws Central Excise Tue, 02 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46991