Commissioner Of C. Ex. vs Delta Power Drives Pvt. Ltd. on 5 June, 1997
4. The Tribunal in another case of Collector of Central Excise, Ahmedabad v. Bomin (P) Ltd. reported in 1996 (88) E.L.T. 163 (Tribunal) had also taken the same view.
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Collector Of Central Excise vs Bomin (P) Ltd. on 20 August, 1996
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