2017 (1) TMI 1476

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...., for the Assessee. Shri H.C. Saini, DR, for the Department. ORDER [Order per : Justice Dr. Satish Chandra, President]. - Both the appeals - (i) A. No. E/3463 of 2010; and (ii) A. No. E/3688 of 2010 are cross-appeals filed by the assessee-appellants as well as Department against the Order-in-Original No. 12/COMR/CEX/ADJ/SGR/2010, dated 29-7-2010 passed by the Commissioner of Central Excise, Bho....

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....uals. Hence, both the parties have filed the cross appeals. 4. With this background, we have heard Ms. Pinky Arora, learned counsel for the assessee-appellants and Shri Yogesh Agarwal, learned DR for the Department. 5. After hearing both sides and on perusal of the record, it appears that the assessee-appellants have sold the goods directly to the consumer which includes the Government....