COMMISSIONER OF CENTRAL EXCISE PONDICHERRY Vs. CESTAT CHENNAI

JUDGEMENT

(1.) This Civil Miscellaneous Appeal has been filed at the instance of the Department against the order of the CESTAT dated 3-7-2007 made in Final Order No. 811 of 2007 [2007 (215) E.L.T. 190 (Tribunal)] by formulating the following questions of law :

(2.) Learned Senior Central Government Standing Counsel for the Department had submitted that the second question of law had only arisen for consideration of this Court.

(3.) The facts of the case proceeded as follows :