M/S Dsm Sugar vs Cce, Meerut-I on 28 March, 2013 3. I find the issue is no more res integra and stands decided by the Tribunal in the case of DSM Sugar v. Commissioner of C.Ex., Meerut-II [2017 (346) E.L.T. 407 (Tri.-Del.)]. Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 5 - Full Document