M/S. Mohan Steels India Pvt. Ltd vs Commissioner Of Central Excise, ... on 4 December, 2013
In this regard, reliance was sought to be placed on the
Judgment in the case of Kanungo and company Vs Collector of Customs,
Calcutta and others reported in 1983 (13) E.L.T. 1486 (S.C) and the
judgment of High Court of Andhra Pradesh in the case of Shalini Steels
Private Limited Vs Commissioner of Customs and Central Excise,
Hyderabad reported in 2011 (269) E.L.T. 485.