COMMISSIONER OF CENTRAL EXCISE Vs. RALSON INDIA LTD

JUDGEMENT

(1.) THESE five appeals, by the Revenue, under Section 35G of the Central Excise Act, 1944 (for short, 'the Act'), are directed against a common order, dated 5 -10 -2004, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, 'the Tribunal') in Appeal Nos. E/3365 -09/08 -NBS.

(2.) SINCE these appeals arise out of a common order, the same are being disposed of by this order. According to the Revenue, the order of the Tribunal gives rise to the following substantial question of law:

(3.) AGGRIEVED , the assessee preferred appeals to the Commissioner (Appeals) Central Excise Commissionerate, who remanded the case to the adjudicating authority for de novo proceedings. In remand proceedings, the adjudicating authority allowed the Modvat credit, inter alia, holding that there was no dispute regarding the duty -paid character of the inputs and their receipt/utilisation in the manufacture of final product.