TMI Blog2006 (7) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... eing taken from C.E.A. No. 9 of 2005. 2. The revenue has approached this court by filing the present appeal against the order passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, 'The Tribunal'), arising out of Appeal No. E/1078/2004-NB-B, dated June 9, 2004, raising the following substantial questions of law: "(i) Whether the Tribunal is justified in giving an i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y paid. We do not dilate much on the issue as this court has earlier dismissed an appeal filed by the revenue raising the similar question of law in C.E.A No. 51 of 2005 titled as Commissioner, Central Excise Commissionerate, Chandigarh v. M/s Punjab Anand Lamp Industries Ltd., Mohali, decided on 4-7-2006. 4. Accordingly, the present appeal is dismissed. - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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