LAWS(MAD)-2016-3-205

EVEREADY INDUSTRIES INDIA LD. Vs. THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH AND ORS.

Decided On March 03, 2016
Eveready Industries India Ld. Appellant
V/S
The Customs, Excise And Service Tax Appellate Tribunal, South Zonal Bench And Ors. Respondents

JUDGEMENT

(1.) This appeal is filed by the assessee under Section 35G of the Central Excise Act, 1944 against the order of the Customs, Excise and Service Tax Appellate Tribunal, reversing the decision of the Commissioner (Appeals) and restoring the order of the Original Authority.

(2.) Heard Mr.Raghavan Ramabadran, learned counsel for the appellant/ assessee and Mr.Rajnish Pathiyil, learned Standing Counsel for respondents 2 and 3.

(3.) On 19.3.2008, the above appeal was admitted on the following substantial question of law :