COMMISSIONER OF CENTRAL EXCISE Vs. INDIAN ADDITIVES

JUDGEMENT

(1.) These appeals by the Revenue are directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal [The Tribunal] dated 21.03.2007 in Final Order No.397 of 2007 and dated 14.09.2007 in Final Order No.1168 of 2007.

(2.) The first respondent/assessee is M/s.Indian Additives Limited in both the appeals. Since the issue involved in both the appeals are identical, they were heard together and are disposed of by this common order.

(3.) The appeals have been admitted on the following questions of law: