COSMONAUT CHEMICALS Vs. UNION OF INDIA

JUDGEMENT

(1.) BOTH these petitions are taken up for hearing together as the issue involved is common, though on facts there is slight variation, which however, would not make any material difference.

(2.) SPECIAL Civil Application No. 12862 of 2004 has been heard as the lead matter and accordingly detailed facts as narrated are taken from the said petition.

(3.) THE matter was carried in Appeal by the petitioner and vide order dated 28.08.2003 Commissioner (Appeals) allowed the appeal by recording as under: