https://www.taxtmi.com/caselaws?id=47455 The Supreme Court addressed the High Court's framing of a question under Section 35H(1) of the Central Excise Act, 1944 regarding Modvat credit on secondary packing for laminated pouches of pan masala. The Court found that a question of law did arise for the High Court's consideration, upholding the decision to call for a reference. However, the Court clarified that the High Court's observations were prima facie opinions and not binding or prejudicial. Emphasizing the importance of impartiality, the Supreme Court ensured that parties were not unduly influenced by interim remarks, preserving the integrity of the final decision on the legal question referred. en-us Tue, 25 Oct 2005 00:00:00 +0530 Mon, 21 Apr 2014 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47455 The Supreme Court addressed the High Court's framing of a question under Section 35H(1) of the Central Excise Act, 1944 regarding Modvat credit on secondary packing for laminated pouches of pan masala. The Court found that a question of law did arise for the High Court's consideration, upholding the decision to call for a reference. However, the Court clarified that the High Court's observations were prima facie opinions and not binding or prejudicial. Emphasizing the importance of impartiality, the Supreme Court ensured that parties were not unduly influenced by interim remarks, preserving the integrity of the final decision on the legal question referred. Case-Laws Central Excise Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47455