Commissioner Of Central Excise vs Chetna Engineering on 9 November, 1999 They placed reliance on the decision in C.C.E, v. Bharat Automatics, 1999 (112) E.L.T. 387 (T) and C.C.E., Mumbai v. Assam Timbers, 1999 (112) E.L.T. 226 (T). Customs, Excise and Gold Tribunal - Delhi Cites 5 - Cited by 1 - Full Document