2005 (2) TMI 149

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..... er dated 8-10-2004, passed by Customs, Excise and Service Tax Appellate Tribunal (hereinafter for short 'Tribunal') in Appeal No. E/3723/2004-NB(C). 2. Heard Shri Asudani, learned Counsel for the appellant. 3. Having heard learned Counsel for the appellant (assessee) and having perused record of the case, we are of the view that appeal has no merit and hence, it is liable to be dismissed in li .....

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..... n of law. In order to admit any appeal under Section 35G ibid, there must arise any substantial question of law and then only, the appeal can be admitted, else not. 6. Learned Counsel for the appellant then placing reliance on Explanation (ix) to the notification (Annexure B) urged that its effect was not considered in the facts of the case. We do not find any merit in this submission. No such a .....

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