COMMISSIONER OF CENTRAL EXCISE Vs. HEERA ELECTRONICS

JUDGEMENT

(1.) AGGRIEVED by the order of the Appellate Tribunal in allowing the appeals filed by the assessee, the Revenue is before this Court challenging the said order by filing the present appeal.

(2.) THE appeal was admitted by this Court on the following substantial questions of law:

(3.) AGGRIEVED by the order of the Commissioner (Appeal), the assessee once again pursued the matter before the Tribunal. The Tribunal, after hearing both sides, allowed the appeals holding as follows: