COMMISSIONER OF C. EX. Vs. MUNJAL GASES

JUDGEMENT

(1.) Heard both sides.

(2.) The Revenue filed this reference application for referring the question of law.

(3.) The ld. Counsel appearing on behalf of M/s. Munjal Gases raised a preliminary objection that the reference application is not maintainable as the issue involved in the appeal is in respect of rate of duty.