Govind Mathur, J. - (1.) On examination of the judgment impugned, passed by learned Customs, Excise and Service Tax Appellate Tribunal, we are satisfied that this appeal involves a substantial question of law in following terms:- Whether the Customs, Excise and Service Tax Appellate Tribunal is justified under the order dated July 24, 2014, by arriving at the conclusion that respondent Cairn India Limited is not liable to pay any cess in terms of Section 91 read with Section 93 of the Finance Act, 2004 and Section 136 read with Section 138 of the Finance Act, 2007, being the cess as per Section 15(1) of the Oil Industries (Development) Act, 1974, is said to be not levied and collected by the Ministry of Finance (Department of Revenue)
(2.) Admit.
(3.) With consent of counsel for the parties, the appeal is heard for final disposal at this stage.;