https://www.taxtmi.com/caselaws?id=85757 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. en-us Mon, 02 Sep 1996 00:00:00 +0530 Sat, 06 Aug 2011 18:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85757 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. Case-Laws Central Excise Mon, 02 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85757