- (1.) This is a statutory appeal Under Section 35L(b) of the Central Excise Act, 1944 against the Final Order No. 4/2003 of the Customs Excise and Gold (Control) Appellate Tribunal, South' Zonal Bench at Chennai passed in Appeal No. E/252/02 on dated 7.01.2003.
(2.) This is a typical case where at every stage of the litigation irrelevant legal principles were pressed into service resulting in colossal waste of time of adjudicators including time of this Court.
(3.) Briefly stated the facts are as follows:;