LUKWAH TEA ESTATE Vs. COMMISSIONER OF CGST AND CENTRAL EXCISE

JUDGEMENT

(1.) Heard Ms. P. Sikdar, learned counsel appearing for the appellant. Also heard Mr. S. C. Keyal, learned Standing counsel, Central Excise Department, appearing for the respondents.

(2.) This an appeal under Sec. 35G of the Central Excise Act, 1944 against the order dtd. 18/12/2019 passed by the CESTAT, Kolkata.

(3.) The following questions of law were raised in the appeal by the appellant/assessee.