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2003 (12) TMI 176 - AT - Central ExciseExtract: .......e of the goods. That is the law laid down by the Hon ble Supreme Court in the case of Indian Oxygen v. Collector 1988 (36) E.L.T. 723 (S.C.) and Baroda Electric Meters Ltd. v. Collector of Central Excise 1997 (94) E.L.T. 13 (S.C.) . 7. In the view we have taken above, we find no merit in the present appeal of the Revenue. The same stands dismissed.
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