(1.) ST /266/08 is by the department against the order of the Commissioner (Appeals) No. 04 -CE/LKO/08 dt.30.01.08. Cross objection No. ST/CO/251/08 is connected to this appeal.
(2.) HEARD both sides.
(3.) 1 Ld.SDR reiterates the grounds of appeal and draws our attention to the prayer which reads as under: