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Heubach Colour Pvt. Ltd. And Mr. E.V.R. ... vs C.C.E. on 13 February, 2007 cites

Jayant Agro-Organics Limited vs Commissioner Of Central Excise & ... on 13 March, 2001

5. We note that the above three decisions relied upon by the appellants during the course of adjudication stand overruled by the Larger Bench decision of the Tribunal in the case of Jayant Agro Organics Ltd. v. CCE., Vadodara - vide Order No. M/398 & 399/WZB/2005/C-I/EB dated 9.12.2005 wherein the Tribunal while dealing with an identical dispute has held against the assessee. For better appreciation, we reproduce the relevant paragraphs from the said order:
Customs, Excise and Gold Tribunal - Mumbai Cites 0 - Cited by 15 - Full Document
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