- (1.) Learned Counsel for the petitioner is permitted to add a party.
(2.) Heard Sri A.P. Mathur, learned Counsel for the petitioner and Sri Shishir Kumar, learned Counsel representing the respondents.
(3.) The petitioner is private limited Company engaged in the manufacture of wood and articles of wood and plywood such as commercial land decorative plywood, flush doors, panel doors and block boards etc. and holds a Central Excise Licence for the same.;