The Commr Of Central Excise vs M/S Fitwel Tools & Forgings (P) Ltd on 24 May, 2010
(iii) In Commr. of Central Excise, Bangalore-II v. Fitwel Tools & Forgings (P) Ltd., reported in 2010 (256) ELT 212 (Kar.), a Hon'ble Division Bench of Karnataka High Court, at Paragraph 5, held as follows: