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2004 (2) TMI 125 - AT - Central ExciseExtract: .......elied upon earlier orders in the case of Punjab Beverages Pvt. Ltd. v. CCE, Chandigarh 2000 (118) E.L.T. 506 (T) 2000 (37) RLT 469 and Easter Industries v. CCE 2003 (161) E.L.T. 1034 (T) 1999 (35) RLT 696 . Following the ratio of the above orders we hold that the appellants are eligible to refund, set aside the impugned order and allow the appeals.
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