Commissioner Of Central Excise vs L.P. Shenoy And Ors. on 25 February, 2003
In this connection, reliance is placed on the Tribunals decision in Commissioner of Central Excise, Mangalore v. L.P. Shenoy 2003 (163) E.L.T. 297 (Tri.-Bang). Learned SDR has not cited any contra binding judicial authority on the point.