COMMISSIONER OF CENTRAL EXCISE Vs. GOKAK MILLS

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/479/2004, dated December 1, 2006 wherein the appeal filed by the assessee has been allowed and it is held that the assessee is entitled to refund as claimed in the application. 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 appellants and the learned counsel appearing for the respondent.