PURSHOTTAM LAL Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS order is being issued in respect of appeals No. ST/207/2009 -Cus. and ST/208/2009 -CU(DB) filed by Shri Purshottam Lal, Vill. Talarala, Distt. Nawanshahar (PB) (hereinafter referred to as the appellant) against Order -in -Appeal Nos. 866 -867/CE/APPL/JAL/2008 passed by Commissioner (Appeals), Central Excise, Jalandhar. Waiver of pre -deposit had been granted in respect of both these appeals vide Stay Order No. ST/178 -179/2009 by CESTAT, Delhi. The facts, briefly stated, are as under:

(2.) AS the issue involved in both cases is identical, both are taken up simultaneously. In his appeals the appellant has contended that: - -

(3.) WE have considered the submissions of both sides.