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9|Page E/10077/2023, E/10949, 10434-10436/2022  2018 (15) GSTL 298 (Tri-Bang) - Paragon Steels P Ltd Vs. CCE,Calicut  2017 (347) ELT 413 (Bom) - Sharad Ramdas Sangle Vs. CCE, Aurangabad  2011 (269) ELT 485 (AP) - Shalini Steel Pvt Ltd Vs. CCE, Hyderabad  2018 (360) ELT 255 (AP) - Manidhari Stainless Wire P Ltd Vs. Unionof India  2010 (255) ELT 68 (HP) - CCE, Vs. International Cylinders P Ltd The above submission in the form of synopsis has been taken on record and considered carefully.