COMMISSIONER CENTRAL EXCISE DELHI Vs. KUMAR TEXTILES FARIDABAD

JUDGEMENT

(1.) THIS petition seeks direction to the Tribunal to refer following questions of law for opinion of this Court arising out of its final order No.A/441- 442/02-NB(SM), dated 18.3.2002:-

(2.) LEARNED counsel for the petitioner submits that this petition has been rendered infructuous on account of the order passed by the Hon ble Supreme Court in Escorts JCB Ltd v. Commissioner of Central Excise, Delhi-II 2002 (146) ELT 31. In view of above statement, without going into the merits, we dismiss this petition as prayed for.