Referral procedure requires prior vetting and signature by jurisdictional senior officers before technical or policy queries reach the Board. Field formations must obtain vetting and the signature of the jurisdictional Principal Chief Commissioner/Chief Commissioner or Principal Director General/Director General before referring technical or legal matters to the Board; only specific policy questions in Writ Petitions should be referred for Board comments, not entire petitions. The instruction applies to Central Excise and Service Tax wings and requires use of Annexure A proforma setting out Issue in Brief, Policy Issue, Position in Law, prior instructions/rulings, Options, Points of Doubt, and Recommendation with signature.