W.P.I.L. Ltd., Ghaziabad vs Commissioner Of Central Excise, ... on 22 February, 2005
10. As we find that the compounded rubber was also rescinded by
the same Notification dated 1-3-94 and reintroduced in the same
manner vide another Notification issued on 28-3-1994, ratio of W.P.
I.L. Ltd. case shall squarely apply to the present case as well. As a
result, only on this ground, these appeals are allowed and the demand
raised against the appellants is quashed."