Commissioner Of Central Excise vs Natco Pharma Ltd. on 18 October, 2006
The ratio of this judgment was applied by this Bench in the case of CCE, Hyderabad v. Aurobindo Pharma Ltd. (supra) in an identical situation. This ratio of the judgment clearly applies to the facts of the present case. The Commissioner was justified in setting aside the demands. There is no merit in this appeal and the same is rejected.