https://www.taxtmi.com/caselaws?id=80297 Questions of law arising out of a Tribunal order must be referred under the governing reference provision, and the Tribunal cannot refuse reference merely because the dispute has allegedly become final or the questions may appear academic. The power to decline an unnecessary or academic question lies with the High Court, not the Tribunal. On that basis, the objection to maintainability of the reference was rejected and all five questions of law were referred for consideration. en-us Thu, 30 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80297 Questions of law arising out of a Tribunal order must be referred under the governing reference provision, and the Tribunal cannot refuse reference merely because the dispute has allegedly become final or the questions may appear academic. The power to decline an unnecessary or academic question lies with the High Court, not the Tribunal. On that basis, the objection to maintainability of the reference was rejected and all five questions of law were referred for consideration. Case-Laws Central Excise Thu, 30 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80297