COMMISSIONER OF CENTRAL EXCISE Vs. WEZMANN LTD

JUDGEMENT

(1.) The appellant revenue has proposed the following questions :

(2.) Heard Mr. R.M. Chhaya, the learned additional standing counsel for appellant revenue.

(3.) As can be seen from the impugned order of Tribunal dated 9-1-2004, it has confirmed the order made by Commissioner (Appeals) and dismissed the departmental appeal. The Commissioner (Appeals) has recorded the following findings of fact after appreciation of evidence on record.