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2004 (3) TMI 248 - CESTAT, MUMBAIExtract: .......ent of CEGAT reported in 2003 (59) RLT 999 (CESTAT - Del.) in the case of CCE, Meerut v. Ownes Brockway (I) Ltd., which is again based on the judgment in the case of CCE, Hyderabad v. Aurobindo Pharma Ltd. reported in 2001 (127) E.L.T. 786 (Tri. - Chennai). 4. Accordingly, the appeal is allowed and the orders of the lower authorities are set aside.
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