RUBY MILLS LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The submissions of the Learned Senior Counsel for the appellant and the Learned Counsel for the respondent were heard on 12th Oct., 2017. On 13th Oct., 2017 which was the last working day of the Diwali Vacation, on account of paucity of time, the judgment could not be dictated, and therefore, the appeal is kept today for dictation of judgment.

(2.) With a view to appreciate the submissions made on behalf of the Learned Counsel for the parties, it will be necessary to make a brief reference to the facts of the case.

(3.) The appellant-assessee has taken an exception by way of this appeal under Sec. 35G of Central Excise Act, 1944 (for short "the said Act") to the impugned judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (for short 'the Appellate Tribunal') [2007 (211) E.L.T. 271 (Tri.-Mum.)].