M/S Malwa Industries Ltd., Ludhiana vs Union Of India And Another on 30 January, 2018
this regard on the
judgment of the Supreme Court in Dena Snuff (P) Ltd. v. Commissioner of
Central Excise, Chandigarh ... Tribunal relied upon the following observations of the
Supreme Court in Dena Snuff (P) Ltd. (supra):-
"5. As far as the first submission