(1.) Heard Sri Nikhil Agrawal, learned counsel for the appellant and learned Standing Counsel for the respondents.
(2.) Appellant M/s. Raltronic India Pvt. Ltd. has filed this appeal against the order 471/2008-SM(BR), dated 20-3-2008 in Excise Appeal No. 938 of 2006 passed by learned Appellate Tribunal, Principal Bench, New Delhi [2008 (226) E.L.T. 750 (Tri.-Del.)].
(3.) The following substantial questions of law arises in the present appeal:-