M/S. Tapasya Engineering Workds Pvt. ... vs Commissioner Of Central Excise, Mumbai on 15 January, 2015
3.?Apart from the above two decisions, we also note that identical view was taken in the case of Shakti Insulated Wires Ltd. v. CCE & C, Mumbai-V [2002 (149) E.L.T. 668 (Tri.)