IN THE HIGH COURT FOR THE STATES OF PUNJAB AND

HARYANA AT CHANDIGARH

Date of Decision: 27.9.2011

CUSAP.No.8 of 2011

Commissioner of Central Excise, Delhi ...

Appellant

Versus

M/s Exportec India Exports

...Respondent

CUSAP.No.9 of 2011

Commissioner of Central Excise, Delhi

....Appellant

Versus

M/s Royal Trading Company

...Respondent

CUSAP.No.10 of 2011

Commissioner of Central Excise, Delhi ...

Appellant

Versus

M/s Krishna Business Home ...

Respondent

CUSAP.No.12 of 2011

Commissioner of Central Excise, Delhi ....

Appellant

Versus

M/s Amar Sales Corporation ...Respondent

CUSAP.No.13 of 2011

Commissioner of Central Excise, Delhi ....Appellant

Versus

CUSAP.No.8 of 2011

M/s Amar Sales Corporation ...Respondent

CORAM:

HON'BLE MR. JUSTICE HEMANT GUPTA

HON'BLE MR. JUSTICE JASWANT SINGH

Present: Mr. H.P.S. Ghuman, Advocate for the appellant.

HEMANT GUPTA, J (ORAL)

This order shall dispose of above said five appeals

filed under Section 130 of the Customs Act, 1962 arising out of

commo