COMMISSIONER, CENTRAL EXCISE Vs. SABOO ISPAT PVT. LTD.

JUDGEMENT

(1.) APPEAL was admitted on the following substantial question of law:

(2.) LEARNED counsel for the parties have invited our attention on judgment dated 09.12.2009 rendered by a Coordinate Bench of this Court in C.E.O. No. 14 of 2008 titled as Commissioner, Central Excise Chandigarh vs. M/s. Saboo Alloys Pvt. Limited. It is not disputed at the Bar that substantial question of law framed by the Court in the instant appeal, on identical facts, also stands answered by this Court in the said decision. For sake of profit, we reproduce the operative portion of the judgment:

(3.) WITH the aforesaid observations, present appeal stands disposed of.