(1.) THIS Appeal under Section 35-G of the Central Excise Act, 1944 ["the Act"] is at the instance of the Revenue and is directed against order dated December 26, 2005 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Mumbai.
(2.) WHILE admitting the appeal, this Court had by an order dated 09.11.2006 formulated the following substantial question of law: