COMMISSIONER OF CUSTOMS, AHMEDABAD Vs. ARIHANT SHIP BREAKERS

JUDGEMENT

(1.) THE Revenue has filed this application for drawing up a statement of the case and refers the question of law to the High Court against the order No. C/II/828 to 832/WZB/99, dated 9 -4 -99 [2002 (149) E.L.T. 1434 (Tribunal)].

(2.) THE brief facts leading to the case are as under :

(3.) REVENUE has come up with the application requesting the Tribunal to draw up a statement of the case and to refer the question of law to the High Court and for convenience , the question of law which arises out of the order, of the Tribunal as enumerated by the Commissioner is reproduced below :