IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CEA No.126 of 2005 DATE OF DECISION: April 23, 2010 M/S REHAL INDUSTRIAL CORPORATION, ...APPELLANT MANDI GOBINDGARH, PUNJAB VERSUS COMMISSIONER OF CENTRAL EXCISE, CHD. ...RESPONDENTS AND ANOTHER CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. AKSHAY BHAN, ADVOCATE FOR THE APPELLANT. MR. GURPREET SINGH, SR.STANDING COUNSEL FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J. For order, see CEA No.127 of 2005 titled as M/s Prem Khalsa Iron Steel Rolling Mills, Mandi Gobindgarh, Punjab vs. Commissioner of Central Excise, Chandigarh and another, decided on April 23, 2010 as common questions of law and similar facts are involved. (ASHUTOSH MOHUNTA) JUDGE April 23, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE