LEADER ENGINEERING WORKS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) DELAY condoned. Leave granted. Heard the learned counsel on both sides. By consent, the matter is taken up for final hearing.

(2.) HAVING gone through the record, we are of the view that the appellants herein will not reagitate the issue of applicability of S. 11-A of the Central Excise Act, 1944. However, the following three issues will have to be decided de novo by the Tribunal, which are as follows: