(1.) AFTER hearing learned Counsel for the parties, we are satisfied that the following question or law arises out of the order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi dated 14 -6 -2001 : -
(2.) ACCORDINGLY , we direct the Tribunal to draw up a statement of the case and refer the aforestated question of law for the opinion of this Court. The petition stands allowed.