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21. The Co-ordinate Bench, Bangalore in the case of S.S. Associates Vs Commissioner of Central Excise, supra, wherein, it is also held as follows:

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21. The Co-ordinate Bench, Bangalore in the case of S.S. Associates Vs Commissioner of Central Excise, supra, wherein, it is also held as follows:

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)]; (v) K.D. Associates vs. CCE-2007(7)S.T.R.6(Tri-Bang.

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a) Exotic Associates Vs CCE 2010 (252) ELT 49 (Guj.)

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