CCE, MEERUT Vs. GLASSTRONICS INDIA LTD.

JUDGEMENT

(1.) In this application filed by the Department, they have claimed that the following question of law has ariseh out of the Final Order No.A/232/98 -NB(S) dated 17.03.98 passed by this Tribunal in appeal No.E/1241/97 -NB.

(2.) I have examined the above Final Order and the grounds of the present application. Ld. JDR Shri Swatantra Kumar has reiterated the grounds of the application and has submitted that, in numerous earlier cases, this Tribunal has referred the above question of law to various High Courts.

(3.) Today there is no representation for the respondents inspite of notice. I have examined the submissions made by ld. JDR. I have also pointed out to him that the above question of law already stands answered in favour of the assessees by the Gujarat High Court.