(1.) THE appellant -Revenue has proposed the following question:
(2.) IT is an accepted fact that the facts in relation to the respondent -assessee and Shri Keshavan Gokulan, Manufacturing Manager, who was the respondent -assessee in Tax Appeal No. 1040 of 2007 are common. Even the impugned order of Tribunal is a common order. In the case of Shri Keshavan Gokulan , vide judgment rendered on 17 -7 -2008 2009 236 ELT 461 , the following order has been made :
(3.) HENCE , for the very same reasons, in absence of any question of law, as proposed or otherwise, much less a substantial question of law, the appeal is dismissed.