PRINCIPAL COMMISSIONER OF CENTRAL EXCISE MEERUT Vs. TRIVENI ENGINEERING AND INDUSTRIES LTD SAHARANPUR

JUDGEMENT

(1.) Heard Sri Parv Agrawal, learned counsel for the appellant and Sri Puneet Bansal and Sri Nishant Mishra, learned counsel for the respondent.

(2.) These two appeals have been filed by the revenue on inter-related issues. Therefore they are being decided together by a common order.

(3.) Appeal No. 327 of 2015: