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2016 (2) TMI 1379

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....For Respondents: Ramesh Chaudhary, Pramod Dayal, Nikunj Dayal and Payal Dayal, Advs. ORDER 1. Heard learned Counsel for the parties. Leave granted. 2. The Union of India (Appellant herein) is aggrieved by the judgment and order dated 19-2-2013 passed by the High Court of Calcutta in G.A. No. 29 of 2013 arising out of W.P. No. 458 of 2012. The Division Bench has made a stray observation relating....

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....arned Counsel appearing for the Appellant has relied upon law laid down by this Court in the case of Union of India and Anr. v. Kirloskar Pneumatic Company Ltd. (1996) 4 SCC 453 : 1996 (84) E.L.T. 401 (S.C.) as well as in the case of Asstt. C.C.E. & Anr. v. Kashyap Engg. & Metallurgical (P) Ltd. (2002) 10 SCC 443 : 2002 (142) E.L.T. 518 (S.C.) to support her submission that the High Court while de....