Reference of questions of law: High Court directs Tribunal to draw up the statement of case and refer the issues.

Questions of law arising from a Tribunal order may be carried forward through the statutory reference procedure where the reference application properly discloses them. On that basis, the High Court found that the questions framed from the Tribunal's order did arise for consideration under the reference mechanism and required the Tribunal to draw up the statement of case and refer those questions to the High Court. The operative effect was to direct the matter to proceed through the proper reference process rather than treating the application as deficient.

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Issues: Whether the reference application disclosed questions of law arising from the Tribunal's order and whether the Tribunal should be directed to draw the statement of case and refer the questions to the High Court.

Analysis: The application was filed under Section 35(2) of the Central Excise Act, 1944. The Court found that the questions framed from the Tribunal's order did arise for consideration and that the matter should proceed in the proper reference procedure by requiring the Tribunal to draw up the statement of case and refer the questions of law.

Conclusion: The reference was ordered and the Tribunal was directed to draw the statement of case and refer the questions of law to the High Court.

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