JUDGMENT :

Sanjeev Kumar, J.

1. This appeal by the Revenue filed under Section 35 G of the Central Excise Act, 1944 [‘the Act’] is directed against a final order No.A/62272/2018-EX (DB) dated 19.03.2018 passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh [‘CESTAT’] whereby the appeal preferred by the respondent has been accepted and the impugned order dated 17.02.2011 passed by the Commissioner, Central Excise, J&K, Jammu has been set aside.

2. Briefly stated the facts leading to filing of this appeal are that the respondent is engaged in manufacturing of various products like Pesticides, Insecticides, Herbicides and Plant Growth Regulators and has established its unit at SIDCO Industries Complex, Samba. The respondent is registered for the manufacture of aforesaid products under Tariff Heading Nos. 38089330, 38089990, 38089090 & 38089340 respectively of the 1st Schedule to the Central Excise Tariff Act, 1985 [‘the Act of 1985’]. The respondent being eligible had been availing exemption/refund of excise duty under Notification No. 56/2002-CE dated 14.11.2002 as amended [‘the exemption notification’]. The respondent filed monthly claims of exemption for the perio