Referable questions of law under Central Excise Act allowed for High Court reference on Tribunal's order

The High Court held, on limited reference jurisdiction under the Central Excise Act, that the Revenue's proposed questions arose from the Tribunal's order and constituted referable questions of law. It directed the Tribunal to transmit the statement of case with the relevant facts and documents so the issues could be decided on merits in the proper perspective. The reference application was accordingly allowed, and the Tribunal was required to refer the specified questions of law to the High Court.

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Issues: Whether the questions proposed by the Revenue were referable questions of law arising out of the Tribunal's order, warranting a reference under the Central Excise Act.

Analysis: The application was examined on the limited jurisdiction of reference. The Court found that the proposed questions did arise from the Tribunal's order and involved questions of law fit to be answered by the High Court in reference proceedings. It also held that the Tribunal should transmit the statement of case with the relevant facts and documents so that the questions could be decided on merits in the proper perspective.

Conclusion: The reference application was allowed and the Tribunal was directed to refer the specified questions of law to the High Court.

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