BHARTI AIRTEL LTD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) These two Central Excise Appeals are preferred on behalf of the appellants being aggrieved with the final order No.FO/A/77224-77226/2018, dtd. 30/10/2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata (hereinafter to be referred as "CESTAT") in App. Nos. ST/166167/2009 and ST/42/2011. C.Ex. App. No.7/2019 is preferred by the appellant, Bharti Airtel Ltd. whereas C. Ex. App. No.11/ 2019 is preferred by Revenue.

(2.) This Court, Vide order dt. 20/5/2019, while admitting C. Ex. App. No.7/2019 has framed the following questions of law:

(3.) Similarly, vide order dtd. 9/9/2019 passed in C. Ex. App. No.11/2019, this Court has framed the following questions of law: