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.";