C.N. NAYAK Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against the Order -in -Revision No. 5/2008(Revision) dt. 16/6/2008.

(2.) HEARD both sides and perused records.

(3.) LD . Counsel appearing on behalf of the appellant submits that the issue is now squarely settled by the decision of this Division Bench in the case of Majestic Mobikes Pvt. Ltd. v. CST, Bangalore : 2008 (11) STR 609 (Tri. Bang.) It is also submitted that the issue is squarely covered by the judgment of the Hon'ble High Court of Punjab & Haryana in the case of CCE, Jalandhar v. Darmania Enterprises : 2009 (14) STR 741 (P&H).