BIHARIJI PACKAGING Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Sri S.M.K.H0889-2511 [A.P. ENC Chaudhary, learned Senior Counsel on behalf of the Appellant, Sri Rajesh Singh Chauhan, learned Counsel for the Respondent and perused record.

(2.) Present appeal under Section 35-G of Central Excise Act, 1944 (in short the Act), has been preferred against the impugned order passed by the Customs, Excise and Service Tax Appellate Tribunal (in short the Tribunal) dated 15.3.2011.

(3.) The argument advanced by the learned Counsel for the Appellant relates to interpretation of Section 35F of the Act. The brief facts giving rise to the present appeal are discussed hereinafter.