COMMISSIONER OF CUSTOMS Vs. PARAS INDUSTRIES

JUDGEMENT

(1.) The above Customs Appeal has been filed by the Commissioner of Customs being aggrieved by the Order dated 21st December 2005, passed in Appeal No. 700/04-NB(S) by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "CESTAT") [2006 (199) E.L.T. 181 (Tri. - Del.)]. The questions of law involved can be gainfully reproduced as follows:

(2.) The facts in brief necessary for adjudication of the above Appeal and the questions of law involved can be stated thus:

(3.) Aggrieved by the said order in original, the Respondent filed an Appeal. The Appellate Authority on the self same ground as mentioned in the order in original, confirmed the order of the adjudication authority and dismissed the Appeal.