COMMISSIONER OF CENTRAL EXCISE Vs. ALLIANCE UDYOG LIMITED

JUDGEMENT

(1.) This application is at the instance of the Commissioner of Central Excise, Calcutta, III under Section 35H(1) of the Central Excise Act, 1944 and is directed against an order dated 19th July, 2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Zonal Bench thereby dismissing the appeal preferred by the appellant.

(2.) The facts giving rise to filing of this appeal may be enumerated thus:

(3.) Being dissatisfied, the Department has come up before this Court. A Division Bench of this Court by order dated 19th May, 2004 framed the following question of law for the purpose of disposal of the present appeal: