M/S. Sesa Goa Ltd vs Commissioner Of Central Excise, Goa on 29 September, 2010
Finally he relied on in the case of Alnoorani Tobacco Products vs CCE reported in 2004 (170) ELT 135 wherein the Honble apex court held that circumstantial flexibility, one additional or different fact may make world of difference between conclusions in two cases. Disposal of cases by blindly placing reliance on a decision is not proper.