2004 (11) TMI 593

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....tanding Counsel with Shri Jitendra Malkan, Standing Counsel, for the Respondent. JUDGMENT [Judgment per : B.J. Shethna, J.]. - Rule in both the petitions. Ms. Nayna K. Gadhvi, learned Addl. Standing Counsel with Shri Jitendra Malkan, Standing Counsel waive service of Rule for the respondents. 2. Both these petitions are disposed of by this common order as they are arising out of impugned ....

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....Member of CEGAT the decisions rendered by the learned Single Member of CEGAT were cited, but not considered and dealt 'with in the impugned order. There is also 2 Members Bench decision of CEGAT in the case of Mysore Trading Co. v. Commissioner of Central Excise Bangalore, reported in 1999 (107) E.L.T. 68, the same was also not considered. However, another learned Single Member of the CEGAT refuse....