MODULAR AUTO LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) These appeals have been filed by the assessees against the common order passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zone, Chennai, dated 29.06.2017. The appeals were filed by the appellants/assessees before the Tribunal challenging the orders passed by the Commissioner of Central Excise (Appeals-II), Chennai, vide order dated 29.07.2016, affirming the order-in-Original dated 29.05.2015 of the Assistant Commissioner.

(2.) The above appeals are admitted on the following substantial questions of law;

(3.) The factual background, which is necessary for considering the merits of these appeals, is stated below:-