P C POLE FACTORY, MAHARASHTRA STATE ELECTRICITY BOARD Vs. UNION OF INDIA, THROUGH ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI

JUDGEMENT

(1.) This appeal under Section 35-G of the Central Excise Act, 1944 impeaches the order dated 09.03.2006 of the Customs, Excise and Service Tax Appellate Tribunal (Tribunal).

(2.) The appeal was admitted on 21.06.2007 on the following substantial question of law:-

(3.) It is an agreed position between the the parties that the impugned order of the Tribunal only dealt with Central Excise (Determination of Price of Excisable Goods) Rules, 2000 (Valuation Rules, 2000) and did not concern itself with the Central Excise (Valuation) Rules, 1975. In the above view, the substantial question of law is reformulated as under:-