COMMISSIONER OF CENTRAL EXCISE Vs. OKAY GLASS INDUSTRIES

JUDGEMENT

(1.) Heard Sri Ashok Singh, learned counsel for the appellant and learned counsel for the respondent-assessee.

(2.) This central excise appeal has been filed under Section 35-G of the Central Excise Act, 1944 (hereinafter referred to as ''the Act') praying to set aside the final Order No.A/50281/2015-EX(DB) dated 09.02.2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi and raising the following questions of law:

(3.) Learned counsel for the appellant submits that the Tribunal has grossly erred in allowing the benefit of Rule 6(3) of the Cenvat Credit Rules, 2004 to the respondent and also in imposing costs of Rs.10,000/- on the adjudicating authority.