COMMISSIONER OF CENTRAL EXCISE Vs. GPL POLYFILS

JUDGEMENT

(1.) THE appeal by the Revenue arises from an order of the Customs, Excise and Service Tax Appellate Tribunal [Tribunal], dated 7 March 2014. For convenience of reference, the order is extracted herein below: -

(2.) THE appeal is admitted on these questions and is, by consent, heard finally.

(3.) SECTION 35C(2A) of the Central Excise Act, 1944 (the Act) provides as follows: -