2016 (9) TMI 1102

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...., J The revenue is in appeal before this Court raising the following substantial questions of law arising out of the order dated 16.01.2015 (Annexure A-3) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (for short "the Tribunal"):- "i) Whether the Tribunal is correct in holding that the Exemption under Notification No.14/2002-CE dated 01-03-2002 (under SI No.....

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....l in the present case relied upon its earlier order passed by a Larger Bench in the case of Arvind Products Ltd. Vs. CCE & ST, Ahmedbad reported in 2014 (310) E.L.T. 515 (Tribunal-LB), which was challenged by the Department before the Gujarat High Court. Vide order dated 04.11.2015, passed in the case of Commissioner of Central Excise Vs. Shanti Processors Ltd., 2016(331) E.L.T. 234 (Guj.), the ap....