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<h1>High Court orders Tribunal to refer question on Rule 173Q(1)(b) of Central Excise Rules</h1> The High Court of Punjab & Haryana at Chandigarh directed the Tribunal to refer a question of law regarding the applicability of Rule 173Q(1)(b) of ... Reference to High Court - Penalty The High Court of Punjab & Haryana at Chandigarh directed the Tribunal to refer a question of law regarding the applicability of Rule 173Q(1)(b) of the Central Excise Rules, 1944. The petition was allowed. (Citation: 2004 (2) TMI 74)