2006 (4) TMI 297

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..... DELHI - AT
Dated:- 18-4-2006
E/439-440/2006 - 542-43/2006-EX(PB)
Central Excise
S/Shri S.S. Kang, C.N.B. Nair, JJ. REPRESENTED BY : None, for the Appellant. Shri H.C. Verma, JDR, for t .....

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..... , hence factory is not owned by the applicant and therefore, is not entitled for the benefit of Notification. 2. We find that revenue is not disputing the land in question and on which the facto .....

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