COMMISSIONER OF CENTRAL EXCISE Vs. SUNDARAM INDUSTRIES LTD

JUDGEMENT

(1.) This civil miscellaneous appeal is filed by the revenue against the final order dated 07.03.2012, passed by CESTAT.

(2.) At the time of admitting this appeal, the following substantial questions of law were framed:

(3.) Both the learned counsel appearing for the appellant and the learned counsel appearing for the respondent submitted before this Court that the issue involved in this case is covered in favour of the respondent / assessee by the decision rendered by the Apex Court in Commissioner of Central Excise, Belgaum vs. M/s.Vasavadatta Cements Ltd.,2018 TIOL 90-SC-CX.