JUDGMENT :

G. S. Kulkarni, J.

1. This appeal under Section 35G of the Central Excise Act,1944 (for short “CE Act”) arises from an order dated 28 August 2019 passed by the Customs, Excise & Service Tax Appellate Tribunal, Mumbai, Regional Bench (for short “CESTAT”), whereby the respondent’s appeal being Excise Appeal No.525 of 2012 arising out of the order-in-original dated 31January 2012 passed by the Commissioner of Central Excise, Mumbai-II, has been allowed.

2. The appellant / revenue in assailing the judgment of the CESTAT has although raised four questions of law, as fairly agreed by the parties, we confine the adjudication of the present appeal on the following substantial question of law:-

“A. Whether in the facts and circumstances of the case the CSTAT was right in holding that the amendment to Rule 6 of the CENVAT Credit Rules,2004 retrospectively amended by the Finance Act,2010, was applicable in the present case in the light of the provisions of Section 73 of the Finance Act,2010 ?”

3. The controversy in the present appeal revolves around the purport and applicability of Rule 6 of the Cenvat Credit Rules, 2004 (for short ‘CCR, 2004’) under which the duty demand was raised a