In the High Court of Punjab and Haryana at Chandigarh C.E.A. No. 16 of 2007 Date of Decision: 20.4.2007 The Commissioner, Central Excise, Jalandhar …Appellant Versus M/s Kay Kay Industries, Jalandhar …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE RAJESH BINDAL Present: Mrs. Daya Chaudhary, Assistant Solicitor General of India, for the appellant. M.M. KUMAR, J. (Oral), It has not been disputed that the matter herein is covered against the revenue by a Division Bench judgment of this Court, rendered in the case of Vikas Pipe v. Commissioner of Central Excise, Chandigarh-II, 2003(158) ELT 680 (P&H). Accordingly, the appeal is dismissed. (M.M. KUMAR) JUDGE (RAJESH BINDAL) April 20, 2007 JUDGE Pkapoor