1985 (12) TMI 238

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..... for the Respondent. [Order per : K.L. Rekhi, Member (T)].  - At the outset, the appellants' prayer to change their name from "M/s. North Bihar Sugar Mills Ltd." to "M/s. Bagaha Chini Mills Ltd." was heard and allowed in terms of the Calcutta High Court's orders dated 3-12-1980 and 18-5-1981. 2. The appeal itself was then taken up. It relates to the appellants' claim for central excise .....

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..... ided by 3 (since their production was nil in the remaining 2 years). The appellants pray that such total production should be divided by 5. This, in short, is the point of dispute. 3. On hearing both sides and after carefully considering the matter, we find that the point at issue already stands settled in the appellants' favour by the following authorities :- (i) 1980 (6) E.L.T. 10 (M .....

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