IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CEA No. 88 of 2009 Date of Decision: October 26, 2009 Commissioner of Central Excise …Appellant Versus Rajesh Kumar Singh …Respondent CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE JASWANT SINGH Present: Mr. Sanjeev Kaushik, Senior Standing Counsel, (Indirect Taxes), for the appellant. 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. 88 of 2009. (M.M. KUMAR) JUDGE (JASWANT SINGH) October 26, 2009 JUDGE Pkapoor