2016 (5) TMI 443

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....ai, Counsels, for the Appellant. Shri Pankaj Bhatia, Counsel, for the Respondent. ORDER Heard learned counsel for the appellant and Sri Pankaj Bhatia who has put in appearance on behalf of the respondent. 2. This Central Excise Appeal under Section 35G of the Central Excise Act, 1944 arises out of an order dated 12th August, 2011 passed by Customs, Excise & Service Tax Appellate T....

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....rred to above, learned counsel for the respondent has further placed before us a judgment rendered by Hon'ble Apex Court in the case of Andaman Timber Industries v. Commissioner of Central Excise, Kolkata-II reported in 2015 (324) E.L.T. 641 (S.C). 5. Referring to para 6 of the Apex Court judgment, it is submitted that the law laid down by this Court in the judgment already referred to her....