MITRA STEEL AND ALLOYS PVT. LTD. Vs. CCE

JUDGEMENT

(1.) THESE applications and appeal and cross objection were heard and are being disposed by this common order.

(2.) AFTER hearing both sides and considering the submission it is found -

(3.) IN view of the findings arrived, we find that the amounts as determined on the cannot be upheld for recovery; appeal No. E/3461/03 is to be followed. Appeal no E/252/05 consequently infructuous and disposed accordingly.