IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH STA No.2 of 2009 DATE OF DECISION: February 22, 2010 COMMISSIONER OF CENTRAL EXCISE, ...APPELLANT COMMISSIONERATE CHANDIGARH VERSUS M/S VIJAY SHARMA AND COMPANY, ...RESPONDENT CHANDIGARH CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. SANJEEV KAUSHIK, SR. STANDING COUNSEL FOR THE APPELLANT. NONE FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) For orders see, CEA No.130 of 2008, titled as Commissioner of Central Excise, Chandigarh vs. M/s N.K. Chugh & Co., decided on 22.2.2010, as common questions of law arise in both these appeals. (ASHUTOSH MOHUNTA) JUDGE February 22, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE