https://www.taxtmi.com/caselaws?id=105855 A question is referable for opinion where it turns on interpretation of the governing circular and the enabling statutory provision. The Tribunal declined to refer four proposed questions because they did not arise from its order, the cited notification had not been relied on before it, or the questions were merely consequential. It did, however, treat the issue whether Board's Circular No. 3/92 dated 14-5-1992 had statutory force as a delegation under Section 33 of the Central Excise Act, 1944 as a question of law fit for reference, and sent only that issue to the High Court. en-us Thu, 10 Dec 1998 00:00:00 +0530 Sat, 10 Mar 2012 12:18:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105855 A question is referable for opinion where it turns on interpretation of the governing circular and the enabling statutory provision. The Tribunal declined to refer four proposed questions because they did not arise from its order, the cited notification had not been relied on before it, or the questions were merely consequential. It did, however, treat the issue whether Board's Circular No. 3/92 dated 14-5-1992 had statutory force as a delegation under Section 33 of the Central Excise Act, 1944 as a question of law fit for reference, and sent only that issue to the High Court. Case-Laws Central Excise Thu, 10 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105855