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Madras High Court in the case of CCE, Coimbatore vs. Flow Tech Power : 2006 (202) E.L.T. 404 (Mad.). 6. The submissions ... ledgers apart from Chartered Accountants certificate. In the case of Flow Tech Power (supra), there were two factors which weighed with the High Court

circulated to the Departmental : Yes authorities? ============================================================= M/s. Hi-Tech Services : Appellant VS Commissioner of Central Excise, Nashik Respondent Appearance Shri Venketesh Iyer, Advocate ... equipments, maintenance of coal flow of various vibrating feeder hoppers and feeder chutes to M/s. Nashik Thermal Power Station. A show-cause notice