- (1.) Heard Shri Krishna Agrawal, learned counsel for the appellant and Shri Nishant Mishra, learned counsel for the respondent-assessee.
(2.) This appeal under Section 35-G of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') has been filed by the department against the order dated 11.09.2013 passed by the CESTAT, Principal Bench, New Delhi. The questions of law sought to be answered are as hereunder: "(1) Whether the doctrine of unjust enrichment in Section 11B of the Act is applicable to the facts of the case, having regard to the fact that the amount in dispute charged as excise duty in the debit side of profit and loss account constituted cost of manufacture and absorbed by sale vale depicted in credit side of that account? (II) Any other point Hon'ble Court may deem fit and proper in relation to issue under consideration?"
(3.) The present appeal is with regard to the question as to whether the assessee had indulged in unjust enrichment or not?;