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2001 (4) TMI 863 - AT - Central ExciseExtract: .......lly following the three Larger Bench judgments in the case of Balmer Lawarie and Co. v. CCE, Kanpur reported in 2000 (116) E.L.T. 364 (T), CCE v. AVIS Electronics Pvt. Ltd. reported in 2000 (117) E.L.T. 571 (T) and Grasim Industries Ltd. v. CCE reported in 2000 (117) E.L.T. 551 (T), the impugned order is set aside and the Revenue appeal is allowed.
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