CCE Vs. MAHESHWARI WOOLLEN MILLS AND ANR.

JUDGEMENT

(1.) THE Revenue has filed this petition under Section 35H(1) of the Central Excise Act, 1944. It claims that the following question of law arises for the opinion of this Court:

(2.) MR . Gumber, learned Counsel for the Revenue contends that the first respondent was manufacturing worsted woollen yarn and selling it. Thus, Excise duty and penalty etc. had been validly levied. The Tribunal has erred in reversing the order. Is it so?

(3.) A perusal of the order passed by the Customs, Excise & Gold (Control) Appellate Tribunal shows the following finding has been recorded: