(1.) BY this application made by Union of India through Commissioner of Central Excise and Customs, Under Section 35 (H) (1) of Central Excise Act, 1944, consequent upon the decision rendered by CEGAT in appeal filed by the respondent being Appeal No. E/2164/99-Mum. , which in turn arises out of Order-in-Original No. 15-Comr/c/ex/ind/99, dated 19-3-1999 decided by Commissioner of Central Excise. It is the case of applicant i. e. Commissioner, Central Excise that following question of law arises out of the aforesaid appellate order :
(2.) IT is, therefore, the case of the applicant that CEGAT be asked to refer the said question or any other question alike the one proposed to this Court for being answered as contemplated under the Scheme of the Act on merits.
(3.) HEARD Shri Vinay Zelawat, learned Counsel for the applicant and Shri S. N. Kohli, learned Counsel for the non-applicant.