Atul Limited vs Surat-I on 21 July, 2022
Commissioner Vs. Smruti Pottery Works - 2015 (324) ELT A79
(SC)
Commissioner Vs. Man Industries (I) Ltd - 2015 (326) ELT A34
(SC)
From the above judgments it is almost settled that when the condition
prescribed under Section 149 is satisfied the conversion should be allowed.