- (1.) Heard Mr. Sinha in support of these three reference applications and Mr. Mathur and Mr. Dubey, learned counsel appearing for the respondent/assessee.
(2.) The revenue is seeking a reference with respect to the orders passed by the Customs, Excise & Gold (Control) Appellate Tribunal.
(3.) The short facts leading to these reference applications are that during three different periods, the assessee claimed to have mixed reddish pan masala with fresh pan masala. The contention of the revenue is that it amounted to manufacture, which has been turned down by the Tribunal.;