relied upon decision of Gujarat High Court in State of Gujarat v. Kosan Gas Company 1992 (87) STC 236. Aggrieved with the aforesaid order petitioner ... learned Counsel for the respondents, of Gujarat High Court in Kosan Gas Company 's case (supra), in our opinion, does not render any assistance
Supreme Court judgment in the case of CCE v. Kosan Metal Products 1988 (38) ELT 573.
3. Thus on both grounds the appeal fails
counsel and we also find that in the case of CCE v. Kosan Metal Products Pvt. Ltd. 1988 (38) ELT 573 (SC) the apex Court
also in the case of CCE vs. Kosan Metal Products Ltd. reported in 1988 (38) ELT 573 (SC). The Tribunal has also followed these judgment
adjudicating authority is the Supreme Court decisions in the cases of Kosan Metal Products and Andaman Timber Industries. The adjudicating authority by the impugned order
Consultant relied upon the decision in the case of CCE Baroda Vs. Kosan Metal Products Ltd. 1988 (38) ELT 573, wherein it was held that
submits the following judgements:
1. CCE vs. Kosan Metal Products Ltd.
1988 (38) ELT 573 (SC)
2. Universal Electronics ... held by the Apex Court in the case of CCE VS. Kosan Metal Products (supra) and Madhumittan Syntex's case
Apex Court in the case of CCE Baroda vs. Kosan Metal Products Ltd reported in 1998 (38) ELT 573 (sc) held that issue of show
wherein the following the judgements have been noted :-
(i) CCE Vs KOSAN METAL PRODUCTS LTD. 1988 (38) ELT 573 (SC)
(ii)UNIVERSAL ELECTRONICS ... held by the Apex Court in the case of CCE Vs Kosan Metal Products (supra) and Madhumilan Syntex's case
