(1.) Heard Mr. Swaroop Orilla, appearing on behalf of Mr. M.V.J.K. Kumar, learned Senior Standing Counsel for Central Excise, Customs and Service Tax and Mr. K. Raji Reddy, learned counsel for the respondent.
(2.) This Appeal by the Revenue, invoking Section 35-G of the Central Excise Act, 1944 (for short, 'the Act'), challenges the final order No. A/30782/2016, dated 03.08.2016 in Appeal No. E/964/2012 on the file of the Central Excise and Service Tax Appellate Tribunal (CESTAT), Regional Bench, Hyderabad.
(3.) In this Appeal, two substantial questions of law have been raised: