(1.) THIS appeal is filed against the Order -in -Appeal No. 207/2007 -CE dated 13 -12 -2007 passed by the Commissioner of Central Excise (Appeals), Mangalore.
(2.) MR . M.S. Nagaraj, the learned Advocate appeared on behalf of the appellants and Ms. Joy Kumari Chander, the learned JCDR, for the Revenue.
(3.) WE heard both sides.