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2008 (9) TMI 829 - CESTAT, NEW DELHIExtract: .......the Tribunal rsquo s judgment in case of Uttranchal Steels Pvt. Ltd. v. CCE, Meerut I reported in 2007 (208) E.L.T. 562 (Tri.-Del.), where an identical issue was involved. 4. emsp In view of the above, the impugned order is not sustainable and the same is set aside. The appeals are allowed. (Operative part of the order pronounced in the open Court)
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