TATA MOTORS LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) BOTH these appeals are directed against the order dated 9th November, 2009, whereby the appeal filed by the Revenue was allowed and the cross -objection filed by the Respondent was rejected.

(2.) PERUSED impugned order which is cryptic and unreasoned. It makes a reference to the written submissions as cross -objection. In the light of this, we were taken through the written submissions, the copy of which is placed on record; wherein the following three contentions were raised: