Customs, Excise and Gold Tribunal - Delhi
Cce, Meerut vs M/S. Modi Arc Electrodes on 5 January, 2001
ORDER
Lajja Ram
1. Both the sides agreed that reference in similar matters had already been allowed and the matter is presently before the different High Courts. In this case, the jurisdiction rests with the Hon'ble Allahabad High Court and reference on this same issue have already been made to the Hon'ble Allahabad High Court.
2. In the interest of justice, I consider that in place of making identical references, this matter may also be dealt with appropriately as and when the question is answered by the Hon'ble High Court. With these observations, the reference application filed by the Revenue is allowed. Both the sides are at liberty to mention as and when the decision of the High Court is arrived at.
(Dictated & pronounced in the open court)