- (1.) Heard Sri Dipak Seth, Senior Advocate, appearing for the appellant and Sri Rahul Agarwal, learned Counsel for the respondent.
(2.) The instant appeal under Section 35-G of Central Excise Act, 1944 (hereinafter referred to as "1944 Act") read with Section 174 of Central Goods & Services Tax Act, 2017 (hereinafter referred to as " 2017 Act" ) arises out of the judgment and order dated 15.5.2017 passed by Customs, Excise & Service Tax Appellate Tribunal, Allahabad (hereinafter referred to as "Tribunal") in Appeal No. E/686 of 2011 EX (DB) : M/s Mankapur Chini Mills Vs. Commissioner Central Excise, Allahabad, whereby the appeal preferred by the respondent against the order dated 13.10.2010 passed by the Commissioner of Central Excise & Service Tax, Allahabad, has been allowed and the order dated 13.10.2010 by which the demand was confirmed, has been set-aside.
(3.) Vide order dated 20.2.2019, the present appeal was admitted on the following three substantial questions of law:- "1. Whether the Customs Excise and Service Tax Appellate Tribunal, Allahabad is correct in setting aside the Order in Original dated 13/10/2010 ignoring the decision of this Hon'ble Court in case of Bajaj Hindistan Ltd. Vs. Union of India reported in 2013 (295) ELT 20 (All), on the same issue. 2. Whether the Customs Excise and Service Tax Appellate Tribunal, Allahabad is correct in ignoring the Circular No.966/09/2012-CX.1 dated 18/05/2012. 3. Whether the impugned Final Order dated 15/05/2017 passed by the Customs Excise and Service Tax Appellate Tribunal, Allahabad is not substantial as in terms of Rule 2 (k) of the Central Credit Rules 2004." ;