(1.) This Civil Miscellaneous Appeal is filed aggrieved against the order passed by the Customs Excise and Service Tax Appellate Tribunal, Chennai, dated 08.03.2011.
(2.) The appellant is the importer of the subject-matter goods. The short facts which culminated into filing of this Civil Miscellaneous Appeal are as follows:
(3.) While admitting the Civil Miscellaneous Appeal, the following substantial questions of law were framed: