Application to High Court to refer a question of law compels tribunal to prepare and send a statement under prescribed procedure. A Commissioner of Central Excise or the other party may apply to the High Court to direct the Appellate Tribunal to refer a question of law arising from a section 35C order, by filing the prescribed form and fee within the statutory period; the application must state the question and specify the relevant paragraph. The respondent may file verified cross-objections within a shorter period, and the High Court may admit late filings for sufficient cause. If directed, the Tribunal must draw up and refer a statement of the case within the prescribed timeframe.