IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.E.A. No. 27 of 2007 DATE OF DECISION: 16.8.2007 Commissioner of Central Excise, Ludhiana …Appellant Versus M/s Sham Udyog Ltd. …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE A.N. JINDAL Present: Mrs. Daya Chaudhary, Assistant Solicitor General of India, for the appellant-revenue. M.M. KUMAR, J. For orders see C.E.A. No. 26 of 2007. (M.M. KUMAR) JUDGE (A.N. JINDAL) August 16, 2007 JUDGE Pkapoor