Ipl Biologicals Limited vs Commissioner, Cgst-Delhi East on 11 November, 2024
23. It needs to be noted that the Supreme Court decided the appeal
filed by the department against the decision of the Tribunal in NMS
Babu on 16.09.2015 (Commissioner of Central Excise, Bangalore
vs. P. J. Margo Pvt. Ltd.7) and the relevant portion of the judgment
of the Supreme Court is reproduced below: