JUDGMENT :

UDAY UMESH LALIT, J.

1. This Appeal under Section 35L of the Central Excise Act, 1944 (‘the Act’, for short) arises out of Order dated 31.05.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata (‘the Tribunal’, for short) dismissing Appeal No. E/211/07 preferred by the Appellant herein.

2. The facts leading to the filing of this Appeal, in brief, are as under:-

(a) On 23.09.2005 a search was conducted at the registered office as well as the factory premises of the Respondent herein by the officers of the Central Excise Commissionerate on the basis that the Respondent manufactured Foots Oil, Pressed Wax, Pressed Paraffin Wax without observing the mandatory procedure and clearing Excise Duty. Soon thereafter, Writ Petition No. 2073 of 2005 was filed by the Respondent before the High Court [High Court of Judicature at Calcutta] submitting inter alia that the Assistant Commissioner of Central Excise had no authority to proceed in the matter as no manufacturing activity was undertaken by the Respondent. The High Court by Order dated 28.11.2005 direc