(1.) Appeal no. E/240/07 is against the order of Commissioner of Central Excise, Surat No. 13/DEM/2006 dated 30 -11 -2006 in remand proceedings in pursuance of Tribunals order No. A/1010/WZB/06/C -III/EB dated 31 -5 -2006.
(2.) HEARD both sides. After hearing was over, written submissions were also filed by both sides, which also have been taken into account.
(3.) THE relevant facts, in brief, are as follows : -