CCE Vs. LAXMI TAR UDYOG

JUDGEMENT

(1.) REVENUE has filed the captioned Reference Application stating that a point of law arises out of the Tribunal's Final Order No. A/309/98 -NB(DB) dated 5.5.1998. The point of law has been formulated as:

(2.) ARGUING the application for making reference to the Hon'ble High Court, Shri R.D. Negi, Id. DR submits that similar issue came up before the Tribunal in the case of Commissioner of Central Excise, New Delhi v. Mahesh Metal Industries for making reference to the Hon'ble High Court. He submits that the Tribunal held that a point of law arises out of the Order of the Tribunal. He submits that since the Tribunal had already concluded that a point of law arises and since the same issue is involved in the present case also, the reference application may be allowed.

(3.) SHRI V.K. Gupta, Id. Counsel appearing for the respondents has no objection.