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2017 (1) TMI 1821 - HC - Central ExciseCalling for entire record of the case - Counsel for the petitioner has contended that this contention has been raised at final stage which is not permissible - HELD THAT:- Taking into consideration the decision of Delhi High Court in the case of UNION OF INDIA THROUGH COMMISSIONER CENTRAL EXCISE COMMISSIONERATE DELHI-II VERSUS M/S. IND METAL EXTRUSIONS PVT. LTD. & ANR. [2013 (1) TMI 225 - DELHI HIGH COURT], it is opined that the view taken by Delhi High Court is required to be accepted and the same is accepted. The writ petition is dismissed only on preliminary ground.
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