Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2001 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (11) TMI 193 - CEGAT, MUMBAIExtract: .......ited by the learned Counsel but in our view it is not necessary to refer to each one of them as we have decided on the facts of the case on the plain reading of the third proviso to Section 4(1)(a) of the Act and also on the observation of the Supreme Court extracted above. 12. In view of this, we allow the appeals and set aside the impugned order.
|