Howrah Commissionerate vs Shalimar Paints Ltd on 13 June, 2022
We also take note of the submissions of the appellant
that the decision of this Tribunal in the case of Waxpol (supra)
followed the earlier decision of this Tribunal in the case of
Premier Credits Ltd. vs. Collector reported in 1994 (114) ELT
271 (Tribunal) which was distinguished by this Tribunal in the
case of respondent herein.