Heidelberg Cement India Ltd vs Commissioner Of Central Excise, ... on 21 November, 2016
6. Reliance is placed in this regard on an order of
Delhi tribunal in the case of Shree Bhawani Paper Mills
Ltd. Vs. CCE - 2012 (28) STR 409, Heidelberg Cement
India Ltd. Vs. CCE, Bangalore - 2017 (47) STR 98,
Birla Corporation Ltd. Vs. CCE (2017) SCC Online
CESTAT 2178 and Dwarakish Sugar Industries Ltd. Vs.
CCE - (2017) SCC Online CESTAT 11025.