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PETROFILS COOPERATIVE LTD. Versus COLLECTOR OF CENTRAL EXCISE - 1991 (9) TMI 189 - CEGAT, NEW DELHI
....... - ...... n in the show cause notice. In these circumstances too, the finding that the goods were non-cellulosic waste has been recorded without any basis and order is liable to be set aside. We, therefore, reach the same conclusion. In this view of the matter, we allow the appeal and set aside the impugned order with consequential relief to the appellants. 15. The Miscellaneous Application is also disposed of in the light of the order allowing the appeal.