TaxTMI 
TaxTMI 
1985 (12) TMI 221
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....ber (J)], - This application under Section 35-G(1) of the Central Excises and Salt Act, 1944 is by the Respondent in Appeal No. ED 65 of 1984. By this application, the applicant requires the Tribunal to refer the questions of law set out in Annexure B to the application by drawing up a statement of the case. We heard Shri Biradar, Advocate and Shri N.K. Pattekar, JDR. 2 During the hea....
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....igh Court should arise out of the order in the appeal. It is not all questions of law that could be referred to the High Court. The contention in the appeal was the duty had been paid under protest and this protest was manifested in the Gate Passes. The question before the Tribunal in the appeal was whether the duty was paid under protest. It was purely a question of fact and not law. The Tribunal....
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....d not law. In the circumstances, the question of referring the points at serial Nos. 1 and 2 would not arise at all. As regards the point at serial No. 6, the contention was whether the Tribunal discriminated between this appellant and the appellant in three other decisions referred to in the application. We are not able to understand what exactly the applicant means by discrimination. If the Trib....
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.... It further held that in the absence of evidence regarding intimation required to be conveyed to the assessee under sub-rule (5) of Rule 173-G, the respondents therein were not required to challenge the classification. In the instant case, as has been pointed out earlier, no objection was taken as to the classification. The procedure required under Rule 173-B(3) was also not followed. In the circu....