https://www.taxtmi.com/caselaws?id=47912 A reference to the High Court is not maintainable unless the appellate order gives rise to a live referable question of law; where the order merely remands the matter for recalculation and no substantive legal issue survives, reference jurisdiction is unavailable. In disputes concerning determination of duty under a notification, the appropriate remedy lies in the appellate route rather than a reference application, particularly where the matter concerns rate of duty or duty classification. Delay after remand may further weigh against entertainment of the request. The note states that, on these principles, the reference application lacked merit. en-us Tue, 04 Jul 2006 00:00:00 +0530 Sat, 31 Jul 2010 15:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47912 A reference to the High Court is not maintainable unless the appellate order gives rise to a live referable question of law; where the order merely remands the matter for recalculation and no substantive legal issue survives, reference jurisdiction is unavailable. In disputes concerning determination of duty under a notification, the appropriate remedy lies in the appellate route rather than a reference application, particularly where the matter concerns rate of duty or duty classification. Delay after remand may further weigh against entertainment of the request. The note states that, on these principles, the reference application lacked merit. Case-Laws Central Excise Tue, 04 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47912