COMMISSIONER OF CENTRAL EXCISE Vs. CHENNAI TELEPHONES

JUDGEMENT

(1.) This appeal has been filed by the appellant/Revenue challenging the order dtd. 15/10/2003, in Final Order No.945 of 2003 passed by the Customs, Excise and Service Tax Appellate Tribunal, Southern Regional Bench, Chennai (for brevity "the Tribunal").

(2.) The above appeal has been admitted, on 26/9/2005, on the following substantial question of law:-

(3.) Heard Mrs.Hema Muralikrishnan, learned Senior Panel Counsel for the appellant/Revenue; and Mr.T.Ravikumar, learned Senior Standing Counsel for the respondent/Chennai Telephones.