K. J. SHETTY, C. J. ( 1 ) THIS is an application under Section 35-G (3) of the Central Excises and Salt Act. ( 2 ) WE have heard counsel and perused the orders. We are satisfied that the question to be referred does arise out of the order of the Appellate Tribunal. ( 3 ) THE Tribunal is, therefore, directed to refer the following question with a statement of the case : "whether in the facts and circumstances of the case, in the absence of any mala fide intent, Rule 173-Q of the Central Excise Rules could be invoked and the penal action taken in terms thereof. " ( 4 ) THE application stands accordingly allowed. .