Dic India Ltd vs Kolkata(Port) on 28 August, 2024
(ii) Mopeds India Ltd. v. Commissioner [1991 (56)
E.L.T. 241 (Tribunal)] affirmed by the Hon'ble
Supreme Court in 1991 (53) E.L.T. A79 (S.C.)
5.2. The Appellant also submits that mere mis-