THE COMMISSIONER OF CENTRAL EXCISE, CHENNAI II COMMISSIONERATE Vs. INDIAN FURNITURE PRODUCTS LTD. AND ORS.

JUDGEMENT

(1.) AGGRIEVED by the order passed by the Tribunal in rejecting the appeal filed by it, the Revenue/appellant is before this Court by filing the present appeal. This appeal was admitted by this Court, on 23.12.2010, on the following substantial questions of law: -

(2.) WHETHER on the facts and circumstances of the case, the Tribunal is right in law in relying on the decision reported in the case of Commissioner of Central Excise, Nasik vs. Cable Corporation of India Ltd. - : 2008 (12) STR 598, and CCE, Jaipur - II vs. JK Cement Works - reported in (TIOL - 8411) which has been appealed and pending before the High Court -

(3.) AGAINST the said order, the department preferred appeal to the Tribunal. Since the Tribunal rejected the appeal, the appellant/Department has preferred the present appeal.