COMMISSIONER OF CENTRAL EXCISE Vs. ENTEX PVT. LTD.

JUDGEMENT

(1.) THESE Civil Miscellaneous Appeals are filed by the Revenue as against the order of the Customs, Excise and Service Tax Appellate Tribunal [2009 (236) E.L.T. 294 (Tri. - Chennai)] in dismissing the appeals filed by the Revenue being aggrieved by the dropping of demands of duty in favour of the assessee for the material periods (June, 1999 to March, 2000 in one case and April to October, 2000 in the other case). This Court admitted these appeals on 23 -4 -2009 on the following substantial questions of law:

(2.) Aggrieved by the Order -in -Original, the assessee pursued the matter before the Commissioner (Appeals). The Commissioner (Appeals) allowed the appeals by setting aside the Orders -in -Original. As against the said order of the Commissioner (Appeals), the Revenue went before the Tribunal.

(3.) BEING aggrieved by the orders of the Tribunal, the Revenue has filed these appeals before this Court.