K.G. Denim Ltd. vs Commissioner Of Central Excise on 8 October, 2007
In the case of Indica Laboratories Pvt. Ltd. v. Commissioner of Central Excise, Ahmedabad 2007 (213) E.L.T. 20 (Tri.-LB), a Larger Bench of this Tribunal took note of the non obstante clause in Sub-section (2) of Section 4A reading "Notwithstanding anything contained in Section 4" and held that the provisions of Section 4A were overriding in nature vis-a-vis those of Section 4.