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1997 (11) TMI 393 - AT - Central ExciseExtract: ............ This issue came up before the Bench in (i) Sree Biswa Vijaya Industries v. C.C.Ex., Bhubaneswar reported in 1997 (96) E.L.T. 712 (Tribunal) l997 (21) RLT 435 , and (ii) S.S. Akbar Khan and Co. v. C.C.Ex. vide Order No. 813/CAL/97, dated 15-7-97. Following the said judgments, we allow these appeals with consequential relief to the appellants.
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