https://www.taxtmi.com/caselaws?id=47910 The High Court allowed the application under Section 35(G)(3) of the Central Excise Act, holding that the question raised by the petitioner regarding the eligibility of a multilayer co-extruded film for benefit under Rule 57-A constituted a question of law that should have been referred to the High Court by the Tribunal. The Court emphasized that the question, not conclusively decided by higher courts and debatable, warranted judicial review. Despite the counsel for the assessee's argument that the issue had been settled in previous decisions, the High Court directed the Tribunal to refer the question for further consideration. en-us Tue, 22 Mar 2005 00:00:00 +0530 Sat, 31 Jul 2010 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47910 The High Court allowed the application under Section 35(G)(3) of the Central Excise Act, holding that the question raised by the petitioner regarding the eligibility of a multilayer co-extruded film for benefit under Rule 57-A constituted a question of law that should have been referred to the High Court by the Tribunal. The Court emphasized that the question, not conclusively decided by higher courts and debatable, warranted judicial review. Despite the counsel for the assessee's argument that the issue had been settled in previous decisions, the High Court directed the Tribunal to refer the question for further consideration. Case-Laws Central Excise Tue, 22 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47910