ATTIKUNNA TEA FACTORY Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Challenge in these Civil Miscellaneous Appeals, is to final order Nos. 41988 and 42034 of 2016, dated 20-10-2016, passed by the CESTAT, Madras, dismissing the appeals, on pecuniary grounds.

(2.) Impugned orders reads thus:-

(3.) Placing reliance on the Hon'ble Division Bench's judgment of this Court, in Roots Multiclean Ltd. v. CESTAT, Chennai, reported in 2016 (336) E.L.T. 25 (Mad.), and on the following substantial questions of law, the appellants have sought for reversal of the final orders and for readjudication, on merits, by the Tribunal.