RAJAN ROY,J. - (1.) Heard Sri Dipak Seth, Learned Counsel for the appellant and Sri Rahul Agarwal, Learned Counsel for the respondents.
(2.) This is an appeal under Section 35G of Central Excise Act, 1944 read with Section 174 of Central Goods and Services Tax Act, 2017 challenging the final order dated 16-6-2017, passed by the Customs, Excise and Service Tax Appellate Tribunal, Allahabad in Excise Appeal No. E/96 of 2012; M/s. Kumbhi Chini Mills v. Commissioner Central Excise, Lucknow.
(3.) The appeal is admitted on the following questions of law:- (1) Whether the Customs, Excise and Service Tax Appellate Tribunal, Allahabad is correct in setting aside the order-in-original dated 12-11-2010 and the order-in-appeal dated 29-9-2011 on the basis of Circular No. 964/07/2012-CX, dated 2-4-2012? (2) Whether the Customs Excise and Service Tax Appellate Tribunal, Allahabad is correct in ignoring the Circular No. 966/09/2012-CX.1, dated 18-5-2012?;