- (1.) Heard on application (26168) filed in Excise Appeal (Excia) No.70/2017 to waive the defect/s.The application (26168) is allowed and the defect/s pointed out by the office are waived.
(2.) In both these appeals, common question of law and facts are involved therefore, they are decided by the common judgment.
(3.) By way of these appeals, the appellant has challenged the judgment and order of the Tribunal whereby Tribunal has allowed the appeal of the assessee reversing the view taken by the original authority imposing the liability of payment of excise and penalty.;