(1.) WE have heard the Counsel for the parties and we are satisfied that the following question of law arises out of the order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (in short "the Tribunal") dated 8 -1 -2003 : -
(2.) ACCORDINGLY , we direct the Tribunal to draw up a statement of the case and refer the above question for the opinion of this Court.