Shri. Bipin Badani vs Union Of India , Through The Secretary ... on 5 December, 2023
In support of her contention, reliance is placed
on the decision of the Supreme Court in the case Andaman Timber
Industries Vs. CCE, Kolkata-II3, the decision of this Court in Nirmal
Seeds Pvt. Ltd. Vs. Union of India 4, the decision of this Court (Goa
Bench) in the case M/s. Novacare Drug Socialities Private Limited Vs.
U.O.I. & Ors.5, the decision of Allahabad High Court in CCE,
Meerut-I Vs. Parmarth Iron Pvt. Ltd. 6, the decision of this Court in M/s.
Larsen & Toubro Ltd. Vs. Union of India7, the decision of this Court in
M/s.Khaitan Chemicals And Fertilizers Ltd. Vs. Union of India 8, the
decision of Rajasthan High Court in Shree Raj Pan Masala Private Limited
Vs. Union of India And Anr.9, decision of the Supreme Court in Shree Raj
Pan Masala Private Limited And Anr. Vs. Union of India And Anr. 10, the
decision of this Court in Sameer Shah (Real Name "Javed Shaikh") vs. The
Union of India & Anr.11, the decision of Delhi High Court in Basudev
Garg vs. Commissioner of Customs12.