CCE Vs. GOLDEN ROLLS PVT. LTD. AND

JUDGEMENT

(1.) COMMON issue is involved in these appeals, therefore, both are being taken up together for disposal.

(2.) IN these cases, the adjudicating authority sanctioned the refund claims but the same were credited to the Consumer Welfare Fund. In the impugned order, the Commissioner (Appeals) set aside the adjudication order and allowed the appeals of respondents

(3.) HEARD both the sides and perused the record.