C.C.E., NEW DELHI Vs. DEIONERS SPECIALITY

JUDGEMENT

(1.) REVENUE filed this application for referring the following question of law to the Hon'ble High Court for their valuable opinion:

(2.) LD . D.R., appearing on behalf of the revenue, submits that a legal point involved in the present application is whether the assessee has option to pay duty where the goods are exempted from payment of duty. He also submits that the Tribunal in the case of C.C.E. vs Parkashita Perforators reported in 2000 (120) E.L.T. 101 (T) had already allowed the reference application filed by the Revenue.

(3.) NONE appeared on behalf of the respondents, in spite of several notices.