2011 (3) TMI 1770 - HC - Central Excise

Extract:
.......n the result, in view of the above observations, keeping all the questions, raised by the respondent, open, to be judged in an appropriate proceeding, if need so arises in future, present Tax Appeal is Disposed of, making it clear that this order shall not be taken to mean our approval of the observations made by the Tribunal in the impugned order.