In the High Court of Punjab & Haryana at Chandigarh Central Excise Appeal No. 70 of 2005 Date of decision : 21.8.2008 Commissioner, Central Excise Commissionerate ..... Appellant vs M/s. GDB, Enterprises and another ..... Respondents Coram: Hon'ble Mr. Justice Hemant Gupta Hon'ble Mr. Justice Rajesh Bindal Present: Mr. Gurpreet Singh, Central Government Standing Counsel, for the appellant. Mr. Akshay Bhan, Advocate, for the respondents. Rajesh Bindal J. For reasons recorded in separate detailed order passed today in Central Excise Appeal No. 36 of 2005 Commissioner, Central Excise Commissionerate vs M/s. Zeto Engineering Private Limited and another, the present appeal is disposed of in same terms. ( Rajesh Bindal) Judge 21.8.2008 (Hemant Gupta) vs. Judge