JUDGMENT:

Soumitra Saikia, J.

This Central Excise appeal preferred by the Commissioner of Central Goods & Service Tax and Central Excise as the appellant arises out of the order dated 18.12.2019 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred as “CESTAT”), Eastern Regional Bench, Kolkata.

2. The brief facts necessary to decide this Appeal are as under:

(i) The assessee namely the respondent herein is engaged in the manufacture of Pan Masala and Pan Masala containing tobacco classifiable under Chapters 21 and 24 of the First Schedule to the Central Tariff Act, 1985 at its factory situated at Jorhat, Assam. The appellant is availing the benefit of exemption under Notification No. 8/2004-CE dated 21.01.2004, as amended by Notification No. 28/2004-CE dated 09.07.2004. The period in dispute in this appeal is from March 2004 to March 2005.

(ii) Order dated 06.02.2007 was issued by the Commissioner whereby the direction was made for recovery of amount deposited in the Escrow account by way of forfeiture for the alleged violation of the conditions of t