2010 (1) TMI 482

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.... the Appellant. None, for the Respondent. [Order per : Ashutosh Mohunta, J. (Oral)]. - This judgement shall dispose of CEA No. 22 of 2004 and CEA No. 92 of 2006, as common questions of law and fact arise in both these appeals. For convenience, the facts have been extracted from CEA No. 22 of 2004. 2. The Revenue has impugned the judgment (Annexure P-3) passed by the Custom, Excise & Sales....