COMMISSIONER OF C EX , MEERUT Vs. SRF LTD

JUDGEMENT

(1.) Heard Sri Arvind Vashisth, learned Counsel for the applicant on the delay condonation application and perused the affidavit filed in support thereto.

(2.) We find sufficient ground to allow the delay in filing the reference. Accordingly, the delay in filing the reference is hereby condoned. Let the reference be put up for admission today itself.

(3.) Having heard learned Counsel for the parties, in our opinion the inputs used in or in relation to the manufacture of the final products are the only goods which are the raw material and some percentage of the same contribute to some extent something in final product. We are of the opinion that the question referred as a substantial question of law has already been decided in the appeal by the Tribunal. Hence, if the Tribunal deem it fit, that there involve some other substantial question of law, it may send the same to this court for opinion.