(1.) This appeal is being taken up for denovo decision in pursuance of order dt.25.9.08 of Hon'ble High Court in respect of reference Appeal No. 40/2008 by Commissioner of Central Excise, Gurgaon against Final Order No. 669/07 -SM(BR) dt.28.3.07 passed by the Tribunal. The facts of the case, in brief are as under:
(2.) Heard both sides.