2017 (5) TMI 1703

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....or the Appellant-Revenue. 2. Under challenge is a concurrent decision rendered by the Commissioner (Appeals) and the CESTAT in terms of the provisions of Central Excise Act, 1944. We are dealing with an appeal under Section 35G of the Central Excise Act, 1944 which provides for an appeal on a substantial question of law. 3. As is discernible from paragraphs 4 and 5 of the impugned ....