TMI Blog2015 (10) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... rate S.K.O. and H.S.D., would not attract any excise duty. - Decision in the case of CCE, Cochin v. M/s. Cochin Refineries Ltd. [1999 (12) TMI 189 - CEGAT, MADRAS] followed - Decided against Revenue. - Civil Appeal No. 2145/2006 with C.A. No. 2146/2006, C.A. No. 3966/2006 - - - Dated:- 26-8-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Respondent : Mr. Yashank Adhyaru, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken to separate S.K.O. and H.S.D., would not attract any excise duty. Mr. Lakshmikumaran, learned counsel for the assessee has drawn our attention to the judgment of the Tribunal in the case of 'CCE, Cochin v. M/s. Cochin Refineries Ltd. [2000 (117) ELT 112 (T)] which has been approved by this Court as well. According to us, this case squarely covers the dispute which arises in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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