2001 (1) TMI 94

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..... point in issue in the present appeals is covered by the principle enunciated by this Court in Collector of Central Excise, Patna v. Usha Martin Industries [1997 (94) E.L.T. 460 (S.C.) = 1997 (7) SCC 47. Learned counsel for the appellant, however, brings to our notice an order of this Court reported in 2000 (121) E.L.T. 13 (S.C.) = 2000 (2) SCC 182 Collector of Central Excise, Vadodara v. Dhiren Ch .....

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