(1.) By way of this petition, the revenue has challenged the judgment and order of revisional authority and prayed for the following reliefs:
(2.) Counsel for the respondents has raised a preliminary objections that in view of the decision of Delhi High Court in the case of Union of India vs. IND Metal Extrusions Pvt. Ltd, 2013 289 ELT 106 (Del.) wherein in para 9, 12 & 13 it has been held as under:
(3.) It has been further held that the writ petition which has been filed by the revenue challenging its own order is not permissible.