COMMISSIONER OF CENTRAL EXCISE, CHENNAI Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) These Civil Miscellaneous Appeals are filed by the Revenue as against the order of the Tribunal raising the following substantial question of law:

(2.) The brief facts of the case are as follows:

(3.) Both sides fairly conceded before this Court that the issue involved in these appeals are decided by this Court in C.M.A. No. 1490 of 2008 dated 06.12.2013 reported in 2014 9 TMI 444 (Commissioner Versus Hwashin Automotive India Pvt. Ltd.), wherein by following the unreported decision, similar question raised by the Revenue was answered against the Revenue.