2003 (6) TMI 36 - AT - Central Excise

Extract:
.......t be vivisected and part of it subjected to tax. The impugned orders have proceeded to do precisely that. Therefore, they are required to be set aside. 7. In view of what has been stated above, the impugned orders are set aside and the appeal is allowed. The amount so far paid by the appellants to the department shall be returned without any delay.