CCE Vs. YAMUNA GAGES AND CHEMICALS

JUDGEMENT

(1.) THIS matter had been heard by a Division Bench on 7.4.2010. Since there is difference of opinion between the Member (Technical) and Member (Judicial), the point of difference had been referred to the undersigned by the Hon'ble President, CESTAT for decision.

(2.) THE facts of the case, in brief, are as under:

(3.) THE Hon'ble President, CESTAT vide Order dated 16.11.2010 ordered the listing of the matter for decision on points of difference before the undersigned.