COMMISSIONER OF CENTRAL EXCISE Vs. MARUTI UDYOG LTD.

JUDGEMENT

(1.) HEARD . We direct the Customs, Excise and Gold (Control) Appellate Tribunal to refer the following questions along with statement of case for opinion of this Court:

(2.) WHETHER the Tribunal was justified in not considering the issue whether seats manufactured by Bharat Seats Limited were steel seats or not ?' The Petition standsdisposed of.