Court decision on question of law directs Appellate Tribunal to follow judgment and dispose accordingly. Section 35K requires the High Court or Supreme Court to decide the question of law, give a reasoned judgment, and send a certified copy to the Appellate Tribunal, which must pass orders to dispose of the case in conformity with that judgment; where the High Court decides an appeal under the applicable provision, effect is to be given to the order passed by the Central Excise Officer on the basis of a certified copy, and the costs of such references or appeals (excluding the reference fee) are at the court's discretion.