2012 (9) TMI 2

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....R, for the Appellant. Shri Prashant Shukla, Advocate, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - Heard DR for the appellants and learned advocate for the respondent. These appeals arise from common order dated 11th May 2005 passed by Commissioner (Appeals), Noida. By the impugned order the Commissioner (Appeals) allowed the appeal filed by the respondent t....

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....reunder which admittedly does not include the product in question. 4. The Commissioner (Appeals) while granting the said benefit to the respondent has arrived at a clear finding that the goods in question are sold directly to the industrial consumer as well as sold through a network of the dealers and products are packed in unit size with detail description of the product and with specific....