IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CEA No.7 of 2005 DATE OF DECISION: January 27, 2010 COMMISSIONER OF CENTRAL EXCISE, LUDHIANA ...APPELLANT VERSUS M/S WOOLWAYS (INDIA) LTD., LUDHIANA ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. SANJIV KAUSHIK, SR.STANDING COUNSEL FOR THE APPELLANT. MR. M.P. DEVNATH, ADVOCATE FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J. For orders, see CEA No.6 of 2005, titled as Commissioner of Central Excise, Ludhiana vs. Sh. Rakesh Nayyar, M.D., M/s Woolways (India) Ltd., Ludhiana, decided on 27.1.2010, as common questions of law and facts arise in this appeal. (ASHUTOSH MOHUNTA) JUDGE January 27, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE