COMMISSIONER OF CENTRAL EXCISE Vs. GUIDE VALVE INDUSTRIES

JUDGEMENT

(1.) REVENUE has filed this petition under Section 35H(1) of the Central Excise Act, 1944 (for short the 'Act') seeking a direction to the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short the Tribunal') to refer the following questions of law arising out of its order dated 21 -3 -2003 for the opinion of this Court : -

(2.) NOTICE of motion was issued to respondent No. 1. However, no one is present on its behalf despite service.

(3.) AFTER perusing the order of the Tribunal and after hearing the Counsel for the petitioner, we are satisfied that the following question of law arises out of the order of the Tribunal : -