2007 (11) TMI 244

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..... ty reversed – on basis of interpretation of Rule 57C and 57CC CEA in case of M/s Super Auto (I) Ltd., Faridabad, the question of law is decided against the revenue and in favour of the respondent-assessee - 89 of 2007 - - - Dated:- 15-11-2007 - M. M. KUMAR and AJAY KUMAR MITTAL JJ. JUDGMENT M. M. KUMAR, J.-1. This appeal filed by the appellant-revenue under Section 35G of the Central E .....

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..... ded the issue raised here against the revenue vide our detailed judgment rendered in the case of Commissioner of Central Excise Commissionerate, Delhi-IV v. M/s Super Auto (I) Ltd., Faridabad (C.E.A. No. 141 of 2006, decided on 16.10.2007) wherein we have interpreted provisions of Rule 57C and 57CC of the Central Excise Rules, 1944 (for brevity, 'the Rules') and decided the question of law ag .....

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