NEO SACK LTD Vs. COMMISSIONER APPEALS C EX

JUDGEMENT

(1.) BOTH these petitions are being decided by a common order because these petitions are being decided strictly on question of law.

(2.) SHRI I. C. Upadhyay, counsel for petitioner. Shri B. G. Neema, standing counsel for respondents.

(3.) THESE petitions are being heard at this stage by issuing rule and by consent, the rule returnable forthwith. By consent, these petitions are taken up for hearing and final disposal, in the interest of justice.