UNION OF INDIA Vs. KINETIC HONDA MOTORS LTD

JUDGEMENT

(1.) THIS is an application made by the Commissioner of Central Excise and Customs (Revenue) under Section 35h of the Central Excise Act, 1944 praying for a direction to the Tribunal (CEGAT) to refer the questions of law to this Court which according to them are said to arise out of the appellate order dated 16-12-1999 No. A/1177-80/99-NB (DB) passed in E/a-724-727/99-NB.

(2.) HEARD Shri V. Zelawat, L/c for petitioners and Shri M. P. Devnath with Shri Sanjeev Kohli for respondents.

(3.) HAVING heard learned counsel for the parties and having perused the record of the case we are of the considered opinion that this application deserves to be allowed. In other words we are satisfied that questions of law proposed by the applicants does arise out of the impugned appellate order referred supra and hence being referable questions the same deserves to be referred to this court for answer on merits.