Ace Designers Ltd. vs The Commissioner Of Customs (Appeals) on 23 February, 2007
He points out that this judgment has dealt with the Apex Court ruling rendered in the case of CCE, Kanpur v. Flock (India) Pvt. Ltd. 2000 (40) RLT 131 (SC) and Priya Blue Industries Ltd. v. CC (Preventive) 2004 (64) RLT 321(SC) relied by the revenue to hold that both are distinguishable in the light of the Supreme Court judgment rendered in the case of Karnataka Power Corporation Ltd. v. UOI - .