CCE Vs. ESCORTS MAHLE LTD. [ALONGWITH

JUDGEMENT

(1.) Common issue is involved in these appeals, therefore, they are being taken up together. Revenue filed these appeals against the order, in appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) allowed the appeal filed by the respondent relying upon the decision in the case of Steel Complex Ltd., v. CCE., Calicut - 2004 (61) RLT 187 and held as under :

(2.) THE revenue filed these appeals only on the ground that the decision in the case of Steel Complex Ltd., is not accepted by the Revenue and they are contemplating the appeal against that decision .Revenue has not produced any order of the decision of the Tribunal. In these circumstances, we find no infirmity in the impugned order. Therefore, Appeals are dismissed.