2018 (10) TMI 698

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....Respondent : Shubham Agrawal,Shubham Agrawal ORDER This is a department's appeal filed under Section 35G of the Central Excise Act, 1944 against the order of the Tribunal dated 04.09.2017 raising following questions of law:- " 1.Whether on the facts and in the circumstances of the case the Tribunal has committed an error of law in holding that the relevant date for calculating t....

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.... of transportation, held to be the relevant date in an attempt to create a new provision in the statute other than those already/appropriately in place of Explanation-B to Section 11-B of the Central Excise Act, 1944?" We have heard Sri Gavrav Mahajan, learned Counsel for the department and Sri Shubham Agarwal, learned counsel for the respondent. We have examined the facts of the case which ....