Elecon Engineering Co Ltd vs Commissioners Of Central Excise on 4 December, 2015
7. The Learned Authorised Representative relied upon the decision of the Single Member Bench in the case of Panjon Ltd. (supra). In that case, there is no statement that the appellant received the goods within a period of 6 months and recorded their RG23A Pt.I register. Hence the said case laws is not applicable in the present facts of the case.