(1.) THIS appeal is filed by the Revenue against the Order -in -Appeal Nos. 2 & 3/2007(H -II)(D)CE dt. 30/3/2007.
(2.) HEARD both sides and perused records.
(3.) SINCE the issue is now stands settled in favour of the respondents, on the very same issue, I do not find any reason for interference is required in the order of the ld. Commissioner (Appeals) and I hold that the impugned order is correct and legal, and does not suffer from any infirmity.