(1.) By this first appeal filed under section 35-G of the Central Excise Act, 1944 (for short, "the said Act"), the appellant has impugned the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai in Appeal No. E-4606/94-SB-SRB dated 27th October 2005 dismissing the appeal filed by the appellant.
(2.) By an order dated 8th September, 2006, this Court formulated following substantial questions of law:
(3.) Some of the relevant facts for the purpose of deciding this appeal filed under section 35-G of the said Act, which is numbered as first appeal, are as under.