METRO FORD Vs. COMMISSIONER OF CENTRAL EXCISE, BELGAUM

JUDGEMENT

(1.) BOTH the party and Revenue have filed these appeals against the common impugned Order -in -Appeal No. 187/2007 -C.E. dated 24 -4 -2007 passed by the Commissioner of Central Excise (Appeals), Mangalore.

(2.) MS . H. Vani, learned advocate appeared on behalf of the appellants and Mrs. Sudha Koka, learned departmental representative for the Revenue.

(3.) WE heard both sides.