2002 (4) TMI 70

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..... tral Excise
S.P. Bharucha, C.J.I., N. Santosh Hegde and Shivaraj V. Patil, JJ.   [Order]. - What was argued before the High Court was this : "Sri S.P. Gupta, learned senior counsel for the .....

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..... son of the fact that they were, at the relevant time, exempt from the payment of excise duty. The two arguments are very different. There is no question of reading what was argued before the High Cour .....

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