IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CEA No. 40 of 2010 (O&M) Date of decision: 26.7.2010 Commissioner of Central Excise, Chandigarh-I ... Appellant v. M/s J. S. Khalsa Steel Pvt. Ltd. ... Respondent CORAM: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE RAJESH BINDAL Present: Mr. Kamal Sehgal, Advocate for the appellant. Mr. Akshay Bhan, Advocate for the respondent. .. Rajesh Bindal J. Vide separate detailed order of even date passed in Central Excise Appeal No. 39 of 2010 –Commissioner of Central Excise, Chandigarh-I v. M/s Punjab Steels, Amloh Road, Mandigobindgarh, the present appeal is dismissed. ( Rajesh Bindal ) Judge (Adarsh Kumar Goel) Judge 26.7.2010 mk