*1* kps IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.39 OF 2010 (Tax) M/s Virtex Engineers. ..Petitioner -Versus- The Maharashtra Sales Tax Tribunal and others. ..Respondents ........... Mr.C.B.Thakar, for the Petitioner. Ms.Imram Culcuttawala, AGP for the State. .......... CORAM : V.C.DAGA & K.K.TATED, JJ. Date : 11th March, 2010. P.C. 1 Heard. Perused the petition. 2 This petition is directed against the order dated 25.09.2009 passed by the Tribunal whereby the rectification application moved by the Petitioner came to be rejected. 3 The exemption under Section 5(3) of the Central Excise Act, 1956 was the issue involved in the appeal before Tribunal. The question sought to be raised in the rectification application was debatable. The Tribunal has rightly rejected the rectification application. 4 Having gone through the order passed by the Tribunal, we are of the opinion that no case is made out for interference. *2* 5 The Petitioner has already moved for reference to the Tribunal against the substantive order of the Tribunal. The Tribunal would be free to decide the reference application on its own merits in accordance with law. 6 Writ Petition is, thus, dismissed in limini with no order as to costs. (K.K.TATED, J.) (V.C.DAGA, J.)