QUALITY AGENCIES Vs. COMMISSIONER, CUSTOMS & CENTRAL EXCISE

JUDGEMENT

(1.) The present appeal under Section 35-G of the Central Excise Act, 1944 (for short "the Act") has been filed by the appellant challenging the order dated 31.10.2017 (Annexure A-1) passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Central Excise Appeal No.E/52633/2016-Ex(SM) whereby the appeal preferred by the appellant against an order dated 03.05.2016 passed by the Commissioner (Appeals), Central Excise, Bhopal has been dismissed.

(2.) The appellant has claimed the following questions of law:-

(3.) However, during the course of argument it emerged that the appellant has claimed the substantial questions of law on merits of the controversy whereas the argument was raised that in the absence of the appellant or its counsel, the Tribunal erred in adjudicating the appeal on merits. On these premises, the only substantial question which would arise for consideration at this stage in the appeal is:-