2009 (11) TMI 66

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.... Ghuman, Sr. Standing Counsel for Indirect Taxes, for the appellant. 1. To be referred to the Reporters or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. This appeal filed by the revenue under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act') challenges order dated 28.11.2008, passed by the Customs, Excise and Service Tax Appellate Trib....

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....consideration in the case of Commissioner of Central Excise, Chandigarh v. M/s Swastik Steel Works (CEA No. 47 of 2009, decided on 8.7.2009) and other connected appeals. In the said case the Tribunal has placed reliance on the findings recorded by the Commissioner (Appeals) that no reliance could be placed on the octroi receipts which do not contain any iota of evidence that the material mentioned....