(1.) Heard Shri Vijay Chandran, learned Counsel appearing for the Appellant and Shri C. A. Ferreira, learned Counsel appearing for the Respondent.
(2.) The above Appeal challenges the Order dated 15.10.2009 in Appeal no. C-1140/2008 passed by the Customs Excise and Service Tax Appellate Tribunal, Mumbai. Upholding the Order dated 16.07.2008.
(3.) The Appeal was admitted by an Order dated 13.07.2010 on the following substantial question of law :