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2007 (10) TMI 270

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....hittaranjan Satapathy Technical Member. - None appeared for the Respondent. 2. Heard the Ld. D.R. 3. The grounds of appeal filed by the Department refers to the Hon'ble Supreme Court's decisions in the case of Mafatlal Industries Ltd. Vs. Union of India reported in 1997 (89) E.L.T. 247 (S.C.) as well as in the case of Commr. of Central Excise , Mumbai-II Vs. Allied Photographics India Ltd. rep....