2017 (3) TMI 224

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..... ned Counsel for the department. This is a department's appeal filed under Section 35-G of the Central Excise Act, 1944 against an order of the Customs, Excise & Service Tax Appellate Tribunal dated 14.05.2012. The following questions of law are sought to be answered:- "(i) Whether, initial decision of Committee of Commissioners in the present case not to file appeal before the Tribunal unde .....

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..... uthorities? (iii) Whether under the facts and circumstances of the case, the Tribunal committed manifest error of law and facts to reject the delay condonation application whereas even on merit the controversy that by products namely Fatty Acid, Acid Oil and Residue Sludge are marketable excisable goods obtained in the course of manufacture of vegetable oil and Refined oil and are not waste and .....

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