JUDGMENT : 1. Delay condoned. 2. Leave granted. 3. By the order under appeal the High Court declined to call for a statement of case from CEGAT to decide questions proposed by the appellant under the Excise Act on the ground that no question of law was involved. We have seen the papers and heard counsel. We are of the view that questions of law are involved and a reference thereof ought to have been called for. It would be open to the High Court to answer the question having regard to the law as it stands. 4. The appeal is allowed. The order under appeal is set aside. The appellant's application to the High Court to call for a reference is allowed. The Tribunal shall make the reference as required. No order as to costs.