IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CEA No.77 of 2006 DATE OF DECISION: May 3, 2010 COMMISSIONER OF CENTRAL EXCISE, LUDHIANA ...APPELLANT VERSUS M/S MILAP TRANSPORT CARRIERS, ABOHAR ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. GURPREET SINGH, SR.STANDING COUNSEL FOR THE APPELLANT. NONE FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) For orders, see CEA No.50 of 2006 titled as Commissioner of Central Excise, Ludhiana vs. M/s Deepak Roadways, decided on 3.5.2010, as common questions of law and facts arise in this appeal. (ASHUTOSH MOHUNTA) JUDGE May 3, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE