- (1.) Heard Sri Gopal Verma, learned counsel for the assessee and Sri B.K.S. Raghuvanshi, learned counsel for the department.
(2.) This is an appeal filed by the assessee under Section 35-G of the Central Excise Act, 1944 against the order of the CESTAT dated 01.05.2007 passed by the tribunal. The following questions of law sought to be answered are hereunder:- "1). Whether the conditions prescribed for availing the benefits of notification no.9/99 not being fulfilled can it be held that the appellant or the assessee was availing the benefit of the notification no.9/99 ? 2). Whether the condition prescribed under the notification no.9/99 are mandatory in nature and in the absence of fulfilling the said condition the benefits can be denied or not ? 3).Whether the trade notice issued by the Commissioner at Mumbai is binding on all the Commissionerate ?"
(3.) We have heard learned Counsel for the assessee as well as the Counsel for the respondent-department.;