M.M.Kumar, J.

1. The assessee has approached this Court by filing the instant appeal under Section 35-G of the Central Excise Act, 1944 (for brevity, #24;the 1944 Act#25;) by challenging order dated 14-3-2007 passed by the Custom, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (for brevity, #24;the Tribunal#25;). The appeal was admitted on the following substantive questions of law :

#28;1. Whether the service of transportation up to the customer#25;s doorstep, in the case of #28;FOR destination#29; sales where the entire cost of freight is paid and borne by the manufacturer, would be #28;input service#29; within the meaning of Rule 2(l) of the CC Rules? 2 Whether interest ought to have been demanded in the present case?#29;

2. Brief facts of the case necessary for deciding the questions of law raised before us are that the assessee M/s. Ambuja Cements Ltd. is a private limited company incorporated under the Companies Act, 1956. It is engaged in the business of manufacturing and selling of cement which is a excisable commodity classified in Chapter 25 of the 1st Schedule appended to the Central Excise Tariff Act, 1985. One of its factory is lo