V.RAMASUBRAMANIAN,J. - (1.) Aggrieved by the dismissal of their appeal by the Customs Excise and Service Tax Appellate Tribunal (for short "CESTAT"), the assessee has come up with the present appeal under Section 35 L(b) of the Central Excise Act, 1944.
(2.) We have heard Shri Kunal Chatterji, learned counsel for the appellant/assessee and Ms. Nisha Bagchi, learned standing counsel for the respondent.
(3.) The appellant is a company wholly owned by the State Government of West Bengal. It is engaged in the manufacture of "Relays" which is used as part of the Railway signaling system.;