COMMISSIONER OF CENTRAL EXCISE Vs. JINESHWAR MALLEABLE

JUDGEMENT

(1.) This appeal is filed by the revenue being aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (hereinafter called the CESTAT) in Appeal No. Excise/523/2004 dated 1-12-2006 wherein the appeal filed by the assessee has been allowed with consequential benefits. The material facts of the case leading up to this appeal are as follows:

(2.) The appeal was admitted for determination of the following substantial question of law:

(3.) We have heard the learned counsel appearing for the revenue-appellant and the learned counsel appearing for the assessee-respondent.