https://www.taxtmi.com/caselaws?id=48226 Reference jurisdiction under Section 35H of the Central Excise Act is confined to questions of law arising from the Tribunal's order. Where the Tribunal's decision rests on factual findings that the Department failed to establish bogus invoices, non-receipt of goods, fraud, suppression, or wilful misstatement, the High Court will not intervene in reference proceedings. On the facts found, the Tribunal's setting aside of disallowance and recovery of Modvat credit involved no demonstrable legal issue warranting a reference, so the application was held not maintainable. en-us Thu, 07 Jul 2005 00:00:00 +0530 Sat, 04 May 2024 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48226 Reference jurisdiction under Section 35H of the Central Excise Act is confined to questions of law arising from the Tribunal's order. Where the Tribunal's decision rests on factual findings that the Department failed to establish bogus invoices, non-receipt of goods, fraud, suppression, or wilful misstatement, the High Court will not intervene in reference proceedings. On the facts found, the Tribunal's setting aside of disallowance and recovery of Modvat credit involved no demonstrable legal issue warranting a reference, so the application was held not maintainable. Case-Laws Central Excise Thu, 07 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48226