COMMISSIONER OF CENTRAL EXCISE Vs. AVON CYCLES LTD.

JUDGEMENT

(1.) THE Revenue has filed this petition under Section 35H(1) of the Central Excise Act, 1944 with the prayer that the Tribunal be directed to refer the following two questions for the consideration of this Court:

(2.) IN fact the only dispute is whether a Remote Control System for operating the crane forms a part of the capital goods.

(3.) IN view of the above, the petition is dismissed in limine.