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1999 (8) TMI 916 - CEGAT, NEW DELHIExtract: .......case of Agrawal Rolling Mills, Mirzapur v. Collector of Central Excise, reported in 1985 (20) E.L.T. 143 (Tribunal) and in the case of Collector of Central Excise v. Birla Jute and Industries Limited, reported in 1990 (46) E.L.T. 569 (Tribunal). 14. emsp In view of the above discussions the impugned orders are set aside and the appeals are allowed.
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