SUDHIR AGARWAL,J. - (1.) Heard Sri Dipak Seth, learned Counsel for appellant. None has appeared on behalf of respondent. We have read Office Report dated 1-8-2017, which shows that notice served by Courier has not been received un-served back, hence service is deemed sufficient under the Rules. We, therefore, proceed to decide it after hearing Counsel for appellant.
(2.) This appeal was admitted on the following substantial questions of law : "(I) Whether the Customs, Excise and Service Tax Appellate Tribunal, New Delhi was right in taking a contrary view in two identical cases covered by same show cause notice? (II) Whether Rule 25 of the Central Excise Rules, 2002 is self-contained as the same is already subject to provisions of Section 11AC of the Central Excise Act, 1944?"
(3.) It is submitted that a common notice was issued to various parties including respondent-Assessee (hereinafter referred to as "Assessee") in same language on 29-4-2005.;