IN THE HIGH COURT OF JUDICATURE AT BILASPUR ‘CHHATTISGAR \ Sq/pr—QJ/g‘ ‘1 TAX CASE NO. wision Bencii OHM APPELLANT UNION OF INDIA THROUGH é W COMMISSIONER, , ‘QENTRAL EXCISE AND CUSTOMS, I “ CENTRAL EXCISE BHAWAN, OHAMTARI ROAD, TIKARAPARA, RAIPUR (C.G.) 492-001 w Versus RESPONDENT M/S GANPATI INDUSTRIAL PVT. LTD. PLOT NO.65-66, SECTOR — C, URLA INDUSTRIAL AREA, RAIPUR (CG) APPEAL‘ UNDER SECTION 35-G M OF THE CENTRAL EXCISE ACT 1944: