Commissioner Vs. Pethe Breaks Motors Ltd. - 2005 (179)
ELT 57 (Tri.-Mum) which has been upheld by the Hon'ble
Supreme Court as reported in 2006 (198) ELT A175 (SC).
Commissioner Vs. Pethe Breaks Motors Ltd. - 2005 (179)
ELT 57 (Tri.-Mum) which has been upheld by the Hon'ble
Supreme Court as reported in 2006 (198) ELT A175 (SC).
The appeal filed by the Department against the latter
decision was dismissed by the Hon'ble Supreme Court
in Commissioner v. Pethe Brake Motors reported in 2015
(320) ELT A341 (SC). We are further fortified in our
views by the decisions of Sams Techno Mech and Sams
Machines Tools, cited by the appellants.