ORDER
Shri G.A. Brahma Deva
1. This reference application is field by the party to refer the question on the ground that the point of law arises with reference tot he impugned order passed by the Tribunal.
2. Sh. Monappa, appearing for the party submitted that the department has filed an application under section 35(H)(1) of the Central Excise Act before the High Court of Karnataka and the Hon’ble High Court as per order dated 8th March 2001 dismissed the petition filed by the revenue. Accordingly he submitted that no reference application lies before the Tribunal.
3. On going through the submissions and the High Court order, we concur with the plea taken by the party that reference application does not service. With this view the reference application is dismissed.
(Pronounced and dictated in the open court.)