M/S Bihar Foundry & Casting Ltd. Through ... vs The Commissioner Of Central Excise on 14 March, 2022
In view of the aforesaid, the
judgement relied upon by the learned counsel for the appellant company
reported in (1995) 3 SCC 367 (Sukhwant Singh Vs. State of Punjab),
has no applicability to adjudication proceedings under the Act of 1944
involved in the present case.