IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Central Excise Appeal No.55 of 2008 Date of Decision : 15.12.2009 Commissioner of Central Excise, Central Excise House, F-Block, Rishi Nagar, Ludhiana ...... Appellant VERSUS M/s Sardar Associates Ltd., Village & Post Office Ramgarh, Chandigarh Road, Ludhiana, through its Managing Director. ...... Respondent CORAM:- HON'BLE MR. JUSTICE M.M.KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr.Puneet Bassi, Standing Counsel, Government of India (Indirect Taxes) for the revenue-appellant. Mr.Jagmohan Bansal, Advocate, for the respondent-assessee. 1. To be referred to the reporters or not? 2. Whether the judgment should be reported in the Digest? ***** M.M.KUMAR, J: For orders, see CEA No.60 of 2006 (M.M.KUMAR) JUDGE (JASWANT SINGH) December 15, 2009 JUDGE mamta-II