SATISH B AGRWAL Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Admit. Board has been revised. No one appears for the appellant to press this appeal.

(2.) We have gone through the record and considered the facts involved. We heard learned counsel Ms. Sejal Mandavia for the respondent Central Excise. After hearing the learned counsel for the respondent, we formulate following substantial question of law.

(3.) Learned counsel for respondent agrees that the appeal may be finally heard and that question can be decided therefore, we have proceeded to decide the question framed by us today itself.