PANKAJ MITHAL,J. - (1.) The Commissioner of Customs and Central Excise, Noida has filed this appeal under Section 35G of the Central Excise Act, 1944 challenging the order dated 14-6-2012 of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi [2012 (285) E.L.T. 76 (Tribunal)].
(2.) The aforesaid order has been passed by the CESTAT in respect of four different assessees, out of above four assessees three are of Delhi and one of U.P. One of the assessee M/s. Chawla Packaging based at Delhi preferred an appeal before the Delhi High Court and the same was dismissed vide judgment and order dated 11-10-2013 and the order of the CESTAT was upheld.
(3.) Similarly, another assessee Sheetal Mercantile Private Ltd. also preferred an appeal before the Delhi High Court and the same was dismissed on 25-10-2013, Commissioner of Central Excise, Delhi-II v. Sheetal Mercantile (P) Ltd. - 2015 (315) E.L.T. 540 (Del.).;