V.V. Kamat, J.

1. As per the direction of this court 1989 (2) KLT 65 - Thampi v. Collector of Central Excise, by the reference order (Annexure N to this petition), the Appellate Tribunal has referred the following four questions which are required to be answered in this proceeding by us:-

"1. Whether, on the facts and in the circumstances of the case, is not the ex parte order under appeal liable to be set aside and the appellant given a fresh opportunity to file his written representation to the show cause notice, as the failure to submit the written representation in time was not due to any fault on the part of the appellant, but, if at all, was the result of the fault committed by his Counsel;

2. Whether, on the facts and in the circumstances of the case, is not the order under appeal bad for non-compliance with Rule 233A of the Central Excise Rules, 1944 by which a duty is cast on the respondent to afford the person proceeded against, a reasonable opportunity of being heard, over and above the opportunity of making a representation in writing?

3. Whether, on a perusal of the order under appeal, can it be said that the respondent has complied with the provisions of Rule 173Q