COMMISSIONER OF CENTRAL EXCISE, JAMSHEDPUR Vs. SAIL

JUDGEMENT

(1.) THE issues involved in both the appeals filed by the Revenue are common and as such are being disposed of by a common order.

(2.) THE following three issues are involved : -

(3.) AFTER hearing Shri R.K. Roy, ld. JDR for the Revenue and Shri B.J. Mookherjee, ld. advocate for the respondents, we find that all the above three issues were the subject -matter of earlier appeal filed by the same Commissionerate against the same respondents reported in 1998 (103) E.L.T. 298.