Citicorp.Maruti Finance Ltd vs S.Vijayalaxmi on 14 November, 2011
Vs. State of Kerala [AIR 1966 SC 1178]. Reliance
was also placed on a decision of this Court in
Civil Appeal No.5993 of 2007 (Commissioner of
Central Excise Vs. Bajaj Auto Finance Ltd.), where
similar views have been expressed.