COMMISSIONER OF CENTRAL EXCISE, BELGAUM Vs. GOKAK MILLS

JUDGEMENT

(1.) These two appeals are disposed of by this common order since common question of law is involved and the order is in respect of the same assessee for different periods.

(2.) Appeal 57/2007 is filed by the revenue being aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore (hereinafter referred to as "CESTAT") in E. Appeal No. 1066/2005, dated 11-10-2006 which pertains to the period from May 2004 to November 2005 and Appeal 56/2007 is filed by the revenue being aggrieved by the order of the Tribunal in E. Appeal No. 543/2006 wherein the order which is impugned in CEA 57/2007 has been followed for the period from December 2004 to May 2005.

(3.) The appeals have been admitted for consideration of the following substantial question of law :