COMMISSIONER OF C. EX., CHANDIGARH Vs. KRISHNA AUTOMOBILES

JUDGEMENT

(1.)

(2.) THIS is an appeal by Revenue against the order of Commissioner of Central Excise (Appeals), Chandigarh who reversed an order passed by the Adjudicating Authority.

(3.) THE Respondents have an agreement with M/s. JCB India Ltd. (hereinafter referred to as "JCBI"), who manufacture and sell Construction & Earth -moving Machine equipment.