Reference jurisdiction under Central Excise law upheld where the proposed question arose from the Tribunal's order.

A reference under Section 35-G(3) of the Central Excises and Salt Act was sought on whether the proposed question arose from the Tribunal's order. The High Court found that the question did arise out of the Tribunal's decision and directed the Tribunal to state the case and refer the formulated question. The referred issue concerned the invocation of Rule 173-Q of the Central Excise Rules in the absence of mala fide intent, so the matter was allowed to proceed by reference.

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Issues: Whether the question proposed by the applicant arose out of the Tribunal's order so as to warrant a reference under Section 35-G(3) of the Central Excises and Salt Act.

Analysis: The Court was satisfied, after hearing counsel and perusing the orders, that the proposed question did arise from the Tribunal's order. On that basis, the Tribunal was directed to state the case and refer the formulated question concerning the invocation of Rule 173-Q of the Central Excise Rules in the absence of mala fide intent.

Conclusion: The reference was directed and the application was allowed.

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