CCE Vs. GREAVES LTD.

JUDGEMENT

(1.) THESE appeals have been filed by CCE Chennai -I against Order -in -Appeal No. 210/97(M) dated 22.10.1997 passed by Commissioner (Appeals) Chennai in which he has set aside the Order -in -Original No. 26/96 dated 12.7.1996 of the ACCE, Chennai VI Division, Chennai.

(2.) LD . Commissioner has given his reasonings in para -2 & 3 which are extracted herein below:

(3.) WE have heard Ld. SDR Shri G.S. Menon for the appellant -revenue and Shri S.S. Radhakrishnan, Ld. Counsel for the respondent.