SAHARANPUR ENGINEERING WORKS Vs. CEGAT

JUDGEMENT

(1.) THIS is an application under Section 35G(3) of Central Excises and Salt Act on behalf of assessee for calling question of law referred in paragraph 16 of theapplication. We have heard learned counsel for assessee and learned counsel for department. In our opinion only question No. 4 is a question of law which arises. But we reframethe question as under :