(1.) The above Civil Miscellaneous Appeal is filed at the instance of the assessee as against the order of the Customs, Excise & Service Tax Appellate Tribunal, Chennai Branch, by raising the following substantial question of law:--
(2.) Thus, in view of the order passed by the Apex Court cited supra, the order of the Tribunal is liable to be set aside. Accordingly, the same, is set aside. The Tribunal is directed to take up the appeal for hearing, consider the same on merits and pass orders in accordance with law. The above Civil Miscellaneous Appeal is allowed. No costs. Consequently, connected CMP is closed.