2018 (5) TMI 25

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....s appeal is by the revenue challenging the final order passed by the Tribunal in setting aside the order of the Commissioner and the original adjudicating authority by reversing the same and allowing the appeal in terms of the judgment in the case of M/s. Slovak India Trading Co. Pvt. Ltd., vs. CCE, Bangalore reported in 2006 (205) ELT 956 (Tri.-Bang). 2. The respondent is a manufacturer of trac....

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....r held that he is entitled for the refund amount and accordingly set aside both the orders. Questioning the same, the revenue has filed this appeal. 3. By the order dated 07.03.2011, the appeal was admitted to consider the following substantial question of law: "(i) Whether on facts and in the circumstances of the case, the Tribunal is justified in allowing the appeal of respondent holding that ....