TABLETS INDIA LTD. Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) This is an appeal directed against the final judgment and order of the Customs, Excise and Service Tax Appellate Tribunal (in short, 'the Tribunal'), dated 23-2-2007 [2007 (219) E.L.T. 577 (Tribunal)]. The appeal has been preferred by the assessee.

(2.) The captioned appeal was admitted on 14-2-2008 and the following questions of law were framed for consideration by this Court :

(3.) According to us, the main grievance of the assessee is that the Tribunal while allowing its appeal has directed that the cost of production be calculated based on the circular dated 13-2-2003, issued by the Government of India, Ministry of Finance and Company Affairs, Department of Revenue (in short, '2003 circular').