CCE Vs. MEASUREMENT & CONTROLS INDIA LTD.

JUDGEMENT

(1.) Revenue filed both the appeals against OIA's dated 28.09.2005 and 28.02.2006. As the issue involved is common in both the appeals, both are taken up together for disposal. E/1060/2005

(2.) E/356/2006

(3.) The respondents filed appeals against both the orders and in the impugned orders dated 22/09/05 and 28.02.06, the Commissioner (Appeals) set aside the orders and allowed the appeals with consequential relief. Revenue filed appeals against the impugned orders.