COMMISSIONER OF CENTRAL EXCISE Vs. TATA MOTORS LTD.

JUDGEMENT

(1.) Heard learned counsel for the parties at length.

(2.) Learned counsel for the appellant assailed the order passed by the Tribunal i .e., Custom, Excise and Service Tax Appellate Tribunal, Kolkata, East Regional Bench, Kolkata passed in Excise Appeal No. 93 of 2006, dated 16.09.2011.

(3.) The appellant though has raised number of questions of law in the memo of appeal, however, three questions have been pressed specifically which are as under :