KOTDWAR STEELS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard Sri Nishant Mishra, learned counsel for the appellant and Sri Krishna Agarwal, learned counsel for the respondent.

(2.) Sri Krishna Agarwal, learned counsel for the respondent was earlier given time to seek instructions and to file affidavit in response if necessary.

(3.) Learned counsel for the parties agree for the final disposal of the appeal on the basis of the facts contained in the impugned order of the Custom Excise and Service Tax Appellate Tribunal (CESTAT) and the documents annexed with the appeal as there is no dispute on any factual aspect.