Satish Kumar Mittal, J.

1. The instant appeal filed by the revenue under Section 35-G of the Central Excise Act, 1944 (hereinafter referred to as #24;the Act#25;) is directed against the order dated 27-9-2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as #24;the Tribunal#25;) by raising the following substantial question of law :-

Whether a plant which is entirely dependent on another unit for its operation having common power connection, common boiler, common storage for raw material, common water treatment plant, common entrance and sharing common financial status and when the capital goods were purchased in the name of the old unit who had also availed credit of duty paid thereon, can be treated as an independent factory for allowing the benefit of the exemption notification Nos. 6/2000-C.E., dated 1-3-2000, 3/2001-C.E., dated 1-3-2001 and 6/2002-C.E. dated 1-3-2002 ? (Emphasis added)

2. After notice of motion, Mr. Vishwanath Shukla, Advocate, puts in appearance on behalf of the respondent and at the very outset raised the objection about the maintainability of this appeal filed by the appellant in this Cour