2001 (10) TMI 334

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....ant, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Heard both sides. 2. The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) relying upon the decision of the Tribunal in the case of C.C.E., Indore, v. Gwalior Electrical Industries, reported in 2000 (122) E.L.T. 833 (Tribunal) = 2000 (41) RLT 17 (CEGAT) held....