Commissioner vs M/S Uniproducts (India) Limited on 27 January, 2009
In support of the
view reliance may be placed on the Division Bench judgments of this
Court rendered in the cases of Commissioner of Central Excise,
Ludhiana v. Bharat Box Factory Ltd., 2007 (218) E.L.T. 355
(P&H); Commissioner of Central Excise, Ludhiana v. Varinder
Agro Chemical Ltd., 2007 (219) E.L.T. 160 (P&H); and
C.E.A. No. 1 of 2005 4
Commissioner of Central Excise, Gurgaon v. Alcatel Modi
Network System Ltd., 2008 (221) E.L.T. 358 (P&H).