DHARAMPAL SATYAPAL LTD. Vs. COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX

JUDGEMENT

(1.) These appeals are filed by the assessee to challenge a common judgment dated 14th September, 2017 passed by the Central Excise and Service Tax Appellate Tribunal, Kolkata (hereinafter to be referred to as "the Tribunal").

(2.) The appeals were admitted on the following substantial question of law:

(3.) This question arises in following background facts which are recorded from Central Excise Appeal No.1/2018. Since facts are similar in both the appeals, they are not separately recorded as arising in Ce. Excise Appeal No 2/2018 :