Reference to High Court fails where later evidence is used to challenge a factual finding, not a legal question.

A reference to the High Court must arise from the Tribunal's order on the material before it when decided; evidence obtained later cannot be used to convert a factual finding into a legal question. The dispute concerned whether scrap was recognisably non-duty paid, which was a matter of factual determination rather than a referable issue of law. On that basis, no referable question of law arose and the reference application was held not maintainable.

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Issues: Whether the reference application raised any referable question of law arising out of the Tribunal's order, when the applicant sought to rely on evidence procured after the appellate decision.

Analysis: The reference mechanism is confined to issues that arise from the Tribunal's order on the material that was before it at the time of decision. Material obtained subsequently cannot be introduced to convert a factual finding into a question of law. The issue framed by the applicant turned on whether the scrap was recognisably non-duty paid, which depended on factual determination rather than a legal question.

Conclusion: No referable question of law arose, and the reference application was not maintainable.

Final Conclusion: The attempt to reopen the appellate finding by relying on subsequent evidence failed, and the matter was dismissed at the reference stage.

Ratio Decidendi: A reference to the High Court cannot be founded on evidence procured after the Tribunal's decision, and a pure factual dispute does not give rise to a referable question of law.

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