Reference maintainability depends on the question arising from the Tribunal's order; unraised and unconsidered issues cannot be referred.

A reference application under the excise appellate framework is entertainable only if the proposed question arises out of the Tribunal's order, meaning it was raised and decided, raised but not dealt with, or considered by the Tribunal despite not being raised. Because the question proposed by the applicant had neither been raised before the Tribunal nor considered in its order, the statutory precondition for reference was not met. The reference application was therefore not maintainable.

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Issues: Whether the reference application could be entertained when the question sought to be referred had not arisen out of the Tribunal's order.

Analysis: A question can be said to arise out of the Tribunal's order only if it was raised before the Tribunal and decided by it, or was raised but not dealt with, or was not raised but was nevertheless considered by it. On examination of the Tribunal's order, the question framed by the applicant was neither raised before the Tribunal nor considered by it. In the absence of such a finding on the point sought to be referred, the statutory condition for making a reference was not satisfied.

Conclusion: The reference application was not maintainable.

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