2016 (1) TMI 966

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : Mr. K Magesh JUDGMENT Heard the learned counsels appearing for the parties concerned. 2. At this stage of the hearing of the Civil Miscellaneous Appeal, the learned counsel appearing for the appellant had submitted that the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai, had set aside the order passed by the Commissioner of Central Excise (App....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4. In such circumstances, without going into the merits of the matter, the impugned order of the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai, dated 3.8.2007, is set aside and the matter is remitted back to the Tribunal to reconsider the issue relating to the applicability of Rule 57AB of the Central Excise Rules, 1944, by taking into consideration the notification ....