UNION OF INDIA Vs. IBP COMPANY LTD.

JUDGEMENT

(1.) Heard. This is an appeal filed by the appellant Union of India (Commissioner of Central Excise and Customs) under Section 35-G of the Central Excise Act against the Final Order No. 572/2006-SM(BR), dated 5-4-2006 passed in Appeal No. E/2986/2005-NB(S) by the Member (Technical) of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi.

(2.) By the impugned order, the Tribunal allowed the appeal filed by the respondent - assessee and in consequence, set-aside the order dated 3-6-2005 passed by the Commissioner (Appeals), Central Excise & Customs, Raipur in Appeal No. 38/RPR-1/2005.

(3.) So the question that arises for consideration in this appeal is whether the Tribunal was justified in allowing the appeal filed by the assessee and thereby, was justified in setting aside of the order passed by the Commissioner (Appeals) dated 3-6-2005?