(1.) Heard learned Counsel for the parties.
(2.) This application is filed by the Commissioner of Central Excise, Nagpur-applicant against the decision of Central Excise and Gold (Control) Appellate Tribunal, dated 24-12-2002.
(3.) The applicant seeks an order directing the CESTAT to raise and refer the following question of law that arises out of the order of the CEGAT, dated 24-12-2002 for the opinion of this Court: