CHAMUNDA ENGINEERING WORKS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) As common question of law and facts arise in this group of appeals and as such arise out of impugned common judgment and order passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad (hereinafter referred to as the "learned Tribunal"), all these appeals are heard, decided and disposed of together by this common judgment and order.

(2.) Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the learned Tribunal, by which, the learned Tribunal has dismissed the appeals as well as Rectification Application submitted by the appellants herein and has confirmed the Order In Original passed by the Adjudicating Authority and has confirmed the penalty imposed on the appellants of Tax Appeal Nos. 295 of 2017 and 296 of 2017, the appellants have preferred present appeals with the following proposed questions of law.

(3.) The facts leading to the present appeals are in nutshell are as under: