RUCHI SOYA INDUSTRIES LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Tax Appeal No. 1270 of 2006, Tax Appeal No. 1271 of 2006 and Tax Appeal No. 1272 of 2006 have been preferred by the common appellant Commissioner of Customs (Preventive), Jamnagar challenging the impugned common judgment and order passed by the learned Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "CESTAT") dated 4.4.2006 passed in Appeal No. A/314 to 316/WZB/2006CII (CSTB).

(2.) At the outset, it is required to be noted that all these aforesaid appeals are admitted by this Court to consider following substantial question of law.

(3.) Tax Appeal No. 40 of 2007, Tax Appeal No. 42 of 2007 and Tax Appeal No. 43 of 2007 have been preferred by the common appellant Commissioner of Customs (Preventive), Jamnagar challenging the common judgment and order passed by the learned Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "CESTAT") dated 5.6.2006 passed in Final Order No. A/569 to 571/WZB/2006/CII (CSTB) passed in the matter of appeal No. C/235237/2006.