2011 (9) TMI 948 - HC - Central Excise

Summary

The Punjab and Haryana High Court dismissed the Revenue's appeal against the Customs, Excise & Service Tax Appellate Tribunal's order, which affirmed findings by the Adjudicating Authority and Commissioner of Appeals. The issues raised were covered by a previous judgment in Commissioner of C. Ex., Chandigarh v. Raghav Alloys Ltd. The present appeal was dismissed based on the reasons recorded in the Raghav Alloys case.