COMMISSIONER OF CENTRAL GOODS & SERVICE TAX, EARLIER COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX Vs. CONTINENTAL ENGINES LTD

JUDGEMENT

(1.) In these appeals common questions of law and facts are involved, hence, they are decided by this common judgment.

(2.) By way of these appeals, the appellant has assailed the judgment and order of the Tribunal whereby the Tribunal has partly allowed the appeal preferred by the assessee.

(3.) Counsel for the appellant has framed the following questions of law:-