2008 (6) TMI 221

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....s of the judgment of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai (hereinafter called as the Tribunal in short), in Appeal No. E/149/2005, dated 23-8-2007 [2008 (221) E.L.T. 293 (T)], affirming the order impugned in the appeal, urging various grounds prayed to set aside the order impugned in this appeal by framing various substantial questions of law. Howeve....

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.... placed his reliance upon the finding of fact recorded by the Original Authority in the Original Order dated 30-3-2004, wherein he has categorically recorded a finding of fact holding that notification No. 9/2003 dated 1-3-2003 passed under sub-section (5) of Section 5A of the Central Excise Act, 1944, which has been clarified by issuing another amending Notification No. 67/2003 issued on 11-8-200....

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....recorded by the Original Authority at Paragraph 6 of the order passed by it. He has clearly stated that the respondent is entitled for exemption under the aforesaid Notification No. 9/2003 and amended Notification No. 67/2003. 3. The correctness of the same is challenged in the Second Appeal filed by the Revenue before the Tribunal. The Tribunal has examined the correctness of the divergent findi....