UNION OF INDIA Vs. PUNJSTAR INSULATION FIBRES CO.

JUDGEMENT

(1.) Heard. The decision rendered in Tax Case No. 29/2006 shall govern disposal of all other connected appeals being TAX C Nos. 32/2006, 33/2006, 34/2006 & 35/2006, because, the impugned order challenged in all these appeals is common.

(2.) This is an appeal filed by the appellant-Union of India (Commissioner of Central Excise and Customs) under Section 35G of the Central Excise Act against the common Final Order Nos. 153-162/2006-SM(BR), dated 18-1-2006 passed in Appeal Nos. ST/93/04-NB(S), ST/74/05-NB(S) & ST/41 to 43/005-NB(S) by the Member (Judicial) of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi.

(3.) By the impugned order, the learned Member of the Tribunal dismissed the appeal filed by the Commissioner of Central Excise and Customs and affirmed the order passed by the Commissioner (Appeals).