- (1.) We have heard learned counsel for the parties to the lis.
(2.) In this appeal, the Revenue is questioning the correctness or otherwise of the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short 'CESTAT'), Bangalore in Appeal No.C/28/2003 dated 22.8.2003.
(3.) For the purpose of disposal of this appeal, it may not be necessary to notice the facts in detail, since we are disposing of this appeal on a short ground.;