(1.) This Tax Appeal under Section 130 of the Customs Act, 1962 (for short, 'the Act 1962') is at the instance of a Public Limited Company engaged in the manufacturing of 'Tyres' falling within Chapter 40 of the First Schedule to the Central Excise Tariff Act, 1985 and is directed against the final order passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad, in the Customs Appeal Nos.C/11524 of 2015 and 11238 of 2016 respectively.
(2.) The appellant has proposed the following three questions of law for the consideration of this Court :
(3.) Both the Tax Appeals are ordered to be admitted on the above referred questions of law and are taken up for final hearing forthwith with the consent of the learned counsel appearing for the parties.