2008 (6) TMI 221

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..... Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai (hereinafter called as the Tribunal in short), in Appeal No. E/149/2005, dated 23-8-2007 [2008 (221) E.L.T. 293 (T)], affirming the order impugned in the appeal, urging various grounds prayed to set aside the order impugned in this appeal by framing various substantial questions of law. However, the following two questions 12 .....

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..... finding of fact recorded by the Original Authority in the Original Order dated 30-3-2004, wherein he has categorically recorded a finding of fact holding that notification No. 9/2003 dated 1-3-2003 passed under sub-section (5) of Section 5A of the Central Excise Act, 1944, which has been clarified by issuing another amending Notification No. 67/2003 issued on 11-8-2003, the same is carefully exami .....

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..... rity at Paragraph 6 of the order passed by it. He has clearly stated that the respondent is entitled for exemption under the aforesaid Notification No. 9/2003 and amended Notification No. 67/2003. 3. The correctness of the same is challenged in the Second Appeal filed by the Revenue before the Tribunal. The Tribunal has examined the correctness of the divergent finding recorded by the First Appe .....

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