COMMISSIONER OF CENTRAL EXCISE Vs. CESTAT

JUDGEMENT

(1.) This appeal has been preferred by the Revenue against the order of the Customs, Excise and Service Tax Appellate Tribunal (for short 'the Tribunal') allowing refund.

(2.) After hearing Counsel for the parties, we are of the view that the following substantial question of law arises for consideration by this Court in the present appeal :

(3.) With the consent of the Counsel for the parties, we have heard the matter for final disposal.