FAIRLINE WORLDWIDE EXPRESS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) By consent, the appeal is taken up for disposal at the admission stage itself. This appeal questions the order of the Customs, Excise and Service Tax Appellate Tribunal (in short 'CESTAT'), dated 16-6-2011 [: 2011 (24) S.T.R. 411 (Tribunal)] raising the following substantial questions of law:--

(2.) The facts giving rise to the appeal are as follows:--

(3.) The said explanation was not acceptable to the Original Authority and accordingly, by Order-in-Original dated 31-8-2006, the demand was confirmed and the appellant was also imposed with penalty under Section 76 of the Finance Act, 1994. This order was taken on appeal before the Commissioner of Central Excise (Appeals), Chennai, who, by order dated 26-9-2007, allowed the appeal and set aside the Order-in-Original. However, as per the direction of the Committee of Commissioners, the said order of the Commissioner of Excise (Appeals) was appealed by the Department before the CESTAT. The CESTAT, by order dated 19-2-2010, allowed the appeal setting aside the order of the Commissioner of Central Excise (Appeals) dated 26-9-2007.