CEAC 6/2013 Page 1 of 30

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IN THE HIGH COURT OF DELHI AT NEW DELHI

5.

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CEAC 6/2013

FLEVEL INTERNATIONAL

..... Petitioner

Through: Mr C. Hari Shanker, Senior Advocate

with Mr Rajesh Mahna and Mr Ruchir Bhatia,

Advocates.

versus

COMMISSIONER OF CENTRAL EXCISE

..... Respondent

Through: Mr Satish Kumar, Senior Standing

Counsel.

CORAM:

HON'BLE DR. JUSTICE S.MURALIDHAR

HON'BLE MR. JUSTICE VIBHU BAKHRU

O R D E R

%

17.09.2015

Dr. S. Muralidhar, J.

1. This appeal under Section 35G of the Central Excise Act, 1944 ('CE Act')

is directed against an order dated 22^nd November, 2012 passed by the

Customs Excise Service Tax Appellate Tribunal („CESTAT‟) by the

majority of 2:1.

2. By the order dated 22^nd July, 2014 while admitting this appeal, the

following substantial question of law was framed by this Court:

“Whether the decision of the Customs, Excise and

Service Tax Appellate Tribunal upholding demand of

Rs.58,54,825/- and confiscation of 24 air-conditioners

CEAC 6/2013