CCE Vs. GHARDA CHEMICALS LTD.

JUDGEMENT

(1.) THIS is an appeal filed by the Department against the impugned order in appeal. We have heard both sides, the operative portion of the impugned order in appeal passed by the Commissioner (Appeals) is extracted below:

(2.) AFTER hearing rival submissions and perusal of case records, we are satisfied that the Commissioner (Appeals) has passed a reasoned order taking into account all aspect of the case. We find that the department has not made out of a case requiring interference with the impugned order passed by the Commissioner (Appeals). As such, we dismiss the appeal filed by the Department.