LAWS(MAD)-2021-2-364

CHEMPLAST SANMAR LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

Decided On February 11, 2021
Chemplast Sanmar Ltd. Appellant
V/S
COMMISSIONER OF CENTRAL EXCISE Respondents

JUDGEMENT

(1.) These appeals have been filed by the appellant/assessee under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as "the Act") challenging the order dated 18.12.2009, passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (for brevity "the Tribunal") in Final Order Nos. 2 to 4 of 2010 respectively.

(2.) The appeals were admitted, on 18.03.2011, on the following substantial questions of law:-

(3.) We have elaborately heard Mr. S. Manoj, learned counsel appearing for the appellant/assessee and Mr. A.P. Srinivas, learned Senior Standing Counsel for the respondent/Revenue.