(1.) This civil miscellaneous appeal has been preferred under Section 130 of the Customs Act, 1962 assailing the final order No.41288/15 dated 28.9.2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (hereinafter referred to as (CESTAT-SZ) confirming the Order-in-Original dated 21.8.2012 passed by the first respondent.
(2.) On 07.4.2016, while admitting this appeal, the following questions of law were framed:
(3.) The necessary facts which are required to be noticed for the disposal of this appeal are as follows: