BHILAI ENGINEERING CORPORATION LIMITED Vs. COMMISSIONER

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The present appeal filed under section 35-G of the Central Excise Act, 1944 (for short "the Act, 1944") arises from the final order No.03/05-B dated 24-12-2004 (Annexure A/4) passed by the Customs, Excise and Service Tax Appellate Tribunal (for short 'CESTAT'), in E/Appeal No.2006/2004-NB(B) with E/CO/215/ 2004- NB (B), whereby the appeal filed by the respondent/Revenue was allowed.

(3.) By order dated 21-1-2010, this Court admitted the appeal on the following substantial question of law :