Statutory force of a central excise circular was treated as a question of law fit for reference.

A question is referable for opinion where it turns on interpretation of the governing circular and the enabling statutory provision. The Tribunal declined to refer four proposed questions because they did not arise from its order, the cited notification had not been relied on before it, or the questions were merely consequential. It did, however, treat the issue whether Board's Circular No. 3/92 dated 14-5-1992 had statutory force as a delegation under Section 33 of the Central Excise Act, 1944 as a question of law fit for reference, and sent only that issue to the High Court.

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Issues: Whether the Board's circular confers statutory force by way of delegation under Section 33 of the Central Excise Act, 1944, and whether the question regarding its statutory force is referable for opinion.

Analysis: The order held that the first four proposed questions did not arise out of the Tribunal's order, since the notification relied upon was not cited before the Tribunal and the remaining questions were either outside the Tribunal's decision or merely consequential. On the fifth question, the order examined the circular in the context of Section 33 of the Central Excise Act, 1944 and the history of adjudication powers under the Central Excise scheme. It concluded that the issue whether the circular had statutory force as a delegation under Section 33 involved interpretation of the circular itself and of the statutory provision, and therefore raised a question of law fit for reference.

Conclusion: The question whether Board's Circular No. 3/92 dated 14-5-1992 had statutory force as a delegation under Section 33 of the Central Excise Act, 1944 was referred to the High Court; the remaining proposed questions were declined.

Final Conclusion: The reference application was disposed of by sending only the statutory-force question to the High Court, with the other proposed questions rejected as non-arising or consequential.

Ratio Decidendi: A question is referable when it turns on the interpretation of the governing circular and the enabling statutory provision, but questions not arising from the Tribunal's order are not fit for reference.

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