Popular Packings Pvt. Ltd. And Anr. vs Union Of India (Uoi) And Ors. on 8 April, 2004 In Cether Vessels Ltd. v. Assistant Collector of Central Excise, 1992 (60) ELT 214, the Madras High Court while taking the same view held as follows: Rajasthan High Court - Jaipur Cites 42 - Cited by 0 - Full Document