COMMISSIONER OF C. EX. Vs. NAGPAL ALLOYS LTD.

JUDGEMENT

(1.) THE respondents made a request to decide the appeals on merits and filed a copy of earlier decision of the Tribunal in the case of Commissioner of Central Excise, Chandigarh v. K.C. Alloys & Steels & Others - Final Order No. 1450 -1493/2000 -B, dated 26 -9 -2000.

(2.) THE issue involved in these appeals is already covered by the decision of the Tribunal relied upon by the respondents. In this case the Tribunal held that:

(3.) IN view of the above decision of the Tribunal, I find no infirmity in the impugned order and the appeals are rejected.