(1.) The appeal filed by the appellant under Section 35G of the Central Excise Act, 1944 against the final order of Central Excise and Service Tax Appellate Tribunal, Chennai Bench dated 28- 11-2005 in Final order No. 1506 of 2005 raising the following substantial questions of law :
(2.) The brief facts arising out of the appeal is under :-
(3.) Learned counsel appearing for the assessee advanced the following contentions :-