Commissioner Of Central Excise vs M/S. Atma Tube Products Ltd on 26 November, 2013
transport the goods twice in the same truck from Chandigarh to Derabassi, involving a distance of about 30 kms. The Honble Tribunal held ... period it was physically impossible to make two visits from Chandigarh to Derabassi a distance of about 25-30 Kms. The contention of the Appellants