- (1.) Heard Sri Prateek Chandra learned counsel for the department and Sri S.D. Singh learned senior counsel assisted by Sri Aditya Singh Parihar learned counsel for the assessee.
(2.) This appeal is being decided with the consent of parties at the stage of admission.
(3.) This is an appeal filed by the department under section 35-G of Central Excise Act, 1944 read with section 83 of the Finance Act, 1994 against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi dated 5.7.23013.;