https://www.taxtmi.com/caselaws?id=43357 A reference authority cannot refuse to state a case merely because the proposed question is imperfectly framed or appears obvious if a genuine question of law arises out of the order. A question of law arises where it was raised and decided, raised though not decided, or not raised but decided. On that basis, the Tribunal was not justified in declining reference, because the real issue concerned the Collector's exercise of power under Rule 180 of the Central Excise Rules and its interaction with the industrial licensing framework. The reference application therefore succeeded, and the Tribunal was required to draw up a statement of case on the formulated question of law. en-us Fri, 20 Jul 1990 00:00:00 +0530 Thu, 17 Jun 2010 15:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43357 A reference authority cannot refuse to state a case merely because the proposed question is imperfectly framed or appears obvious if a genuine question of law arises out of the order. A question of law arises where it was raised and decided, raised though not decided, or not raised but decided. On that basis, the Tribunal was not justified in declining reference, because the real issue concerned the Collector's exercise of power under Rule 180 of the Central Excise Rules and its interaction with the industrial licensing framework. The reference application therefore succeeded, and the Tribunal was required to draw up a statement of case on the formulated question of law. Case-Laws Central Excise Fri, 20 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43357