COMMISSIONER OF CENTRAL EXCISE Vs. CADILA HEALTHCARE LTD

JUDGEMENT

(1.) Both these appeals at the instance of the revenue are directed against the common order dated 3-8-2009 passed by the Customs Excise & Service Tax Appellate Tribunal, West Zone Bench, Ahmedabad (hereinafter referred to as the Tribunal) in Central Excise Appeal No. E/775 and E/1355 of 2008 (, 2010 17 STR 134 (Tri.-Ahmd.)) by proposing the following question:

(2.) The aforesaid two show cause notices came to be adjudicated by the Commissioner, Central Excise, Ahmedabad-II vide Orders-in-Original dated 31-3-2008 and 31-7-2008 respectively, whereby the demand came to be confirmed in respect of both the show cause notices along with interest as well as penalty under Rule 15(3) of the Rules. The assessee carried the matter in appeals before the Tribunal. Both the appeals came to be decided by the Tribunal by a common order dated 3-8-2009, which is subject matter of challenge in these appeals.

(3.) Having heard Mr. Darshan Parikh, learned senior standing counsel for the appellant and Mr. J.C. Patel learned counsel for the respondent, this court is of the view that appeals require consideration. Hence Admit. The following substantial question of law arises for determination: