JUDGMENT :

ABHAY AHUJA, J.

1. By this Appeal, filed under Section 35G of the Central Excise Act, 1944, the Appellant - Principal Commissioner of Central GST & C. Ex., is impugning order No.A/10670-10673/2019 dated 11th April, 2019 passed in Appeal No.E/1227/2011 by the CESTAT, West Zonal Bench, Ahmedabad.

2. The Respondent, viz., M/s. Filatex India Ltd., is a company engaged in the manufacture of polyester yarn of different descriptions falling under Chapter 54 of the Central Excise Tariff Act, 1985 and is holder of Central Excise Registration.

3. It is the case of the Appellant-Revenue that during the inquiry conducted by officers of the Central Excise, Surat -I Commissionerate, it was observed that there was a clandestine removal of goods by the manufacturer without payment of central excise duty. It is submitted that during the period 1st April, 2004 to 6th July 2004, Respondent-Company had cleared 1687585.511 kilograms of yarn manufactured at their factory without payment of the duty as well as without any payment to the six job workers for manufacture of grey fabrics and its clearance was from their premises. It is submitted that further investigation revealed that out of six job