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    <title>2006 (1) TMI 135 - HIGH COURT OF JUDICATURE OF MADHYA PRADESH</title>
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    <description>The High Court examined whether a proposed question of law arose from the appellate order for reference under Section 35H(1) of the Central Excise Act, 1944. It held that the issue concerning the treatment of BOPP film used as a separator in the vulcanizing process originated from the controversy decided by the Tribunal and was therefore fit for consideration on merits. The question was found to arise out of the impugned order, and reference to the High Court was directed.</description>
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      <description>The High Court examined whether a proposed question of law arose from the appellate order for reference under Section 35H(1) of the Central Excise Act, 1944. It held that the issue concerning the treatment of BOPP film used as a separator in the vulcanizing process originated from the controversy decided by the Tribunal and was therefore fit for consideration on merits. The question was found to arise out of the impugned order, and reference to the High Court was directed.</description>
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