HINDUSTAN PROCESSORS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) THE decision rendered in this appeal shall also govern disposal of two connected appeals being CEA No. 41 and 40 of 2011 because all the three appeals are between the same parties and arise out of common order. This is an appeal filed by the assessee under Section 35G of the Central Excise Act 1944 against an order dated 1 -11 -2010 passed by Tribunal (CESTAT) in Excise Appeal No. E/2636/2005 -EX(DB).

(2.) BY impugned order, the Tribunal dismissed the appeals filed by assessee and upheld the appellate order passed by Central Excise (Appeals -II), Jaipur on the issue raised in this appeal.

(3.) HAVING heard the learned counsel for the parties and on perusal of record of the case, we are inclined to dismiss the appeal in limine as in our opinion, the appeal does not involve any substantial question of law as is required to be made out within the meaning of Section 35G ibid.