UNION OF INDIA Vs. MOHINI INDUSTRIES

JUDGEMENT

(1.) This decision rendered in Tax Case No. 44/2007 shall also govern disposal of another connected Tax Case being Tax Case No. 46/2007 because both the Tax Cases involve common point. This is an appeal filed by the Excise Commissioner under Section 35-G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 (in short "the Act") against the order dated 22-6-2007 passed by Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi (in short "the Tribunal") in Service Tax Appeal Nos. 192, 194 & 195 of 2007 SM (BR) {2008 (9) S.T.R. 53 (Tribunal)].

(2.) By impugned order, the Tribunal allowed the appeal filed by the assessee and set aside the order passed by the Commissioner of appeal.

(3.) This appeal was admitted for final hearing on following substantial question of law:--