M/S. Makjai Laboratories Pvt.Ltd vs Commissioner Of Central Excise, ... on 15 October, 2009
He has also relied on the decision in Matigara Rolling Mills (P) Ltd. vs. Commissioner of C.Ex.Siliguri [2006(193)E.L.T.132(Cal.)]. Both sides have referred to the provisions of Sec.37C of the Central Excise Act.