Municipal Board, Sadul Sahar vs The Commissioner (Appeals) Central ... on 11 December, 2024
4.2 Mr. Sarswat also placed reliance on the judgment rendered
by the High Court of Madras in the case of The Commissioner
Salem Municipal Corporation v. The Commissioner of
Central Excise : Writ Petition No.32176 of 2012 and M.P.
Nos. 1 and 2 of 2012 decided on 05.03.2013.