2001 (4) TMI 352

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....ue filed this Reference application for referring the following question of law to the Hon'ble High Court : "Whether the Electric Control Panel is a capital goods and was not a capital goods as per the definition of the goods under Rule 57Q of the Central Excise Rules." 2. When the case was called none appeared on behalf of the respondents in spite of notice. 3. Heard learned JDR and ....