COMMISSIONER OF CENTRAL EXCISE, LUDHIANA Vs. GHANSHAM BASSI

JUDGEMENT

(1.) Delay of 80 days in filing the appeal is condoned.

(2.) This order shall dispose of two appeals bearing CEA Nos. 6 and 7 of 2015 as according to the learned counsel for the parties, the issue involved in these cases is identical. For brevity, the facts are being extracted from CEA No. 6 of 2015.

(3.) This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (in short "the Act") against the order dated 5.3.2014 (Annexure A-4) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") claiming the following substantial question of law:-