IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CEA No. 10 of 2006 Date of Decision: December 16, 2009 Commissioner Central Excise, Ludhiana …Appellant Versus M/s Garg Concast Ltd. …Respondent CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE JASWANT SINGH Present: Mr. H.P.S. Ghuman, Senior Standing Counsel, (Indirect Taxes), for the appellant. Mr. Rajesh Garg, Advocate, for the respondent. 1. To be referred to the Reporters or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. For orders see CEA No. 17 of 2006. (M.M. KUMAR) JUDGE (JASWANT SINGH) December 16, 2009 JUDGE Pkapoor