Bhillai Conductors (P) Ltd. vs Cce on 14 January, 2000
In the absence of any such evidence on the finding of the original adjudicating authority, he held that the confiscation of the same was not appropriate by following the Tribunals decision in the case of Bhilai Conductors Pvt. Ltd. Vs. CCE [2000 (125) ELT 781] and many other.