Commissioner Of Income-Tax, A.P.,-I, ... vs Novapan India Ltd., Hyderabad on 5 October, 1998
“Counsel for the parties are agreed that the impugned
order of the Customs, Excise and Service Tax
Appellate Tribunal, South Zonal Bench, Chennai (for
short 'the Tribunal') be set aside and the case be
remitted back to the Tribunal for a fresh decision
thereon in accordance with the law laid down by this
Court in A. Infrastructure Ltd. v. Commissioner of
Central Excise, Jaipur [2004 (167) ELT 369] and
Commissioner of C.Ex., Hyderabad v. Novapan
Industries Ltd. [2007 (209) ELT 161 (SC). Ordered
accordingly.