M/S Balaji Tirupati Enterprises vs Cce, Meerut-Ii on 21 November, 2012
Before concluding, we may note that the Tribunal has relied upon its own decision in the case of Balaji Tirupati Enterprises vs. CCE, Meerut1. The Tribunal has noted that this decision was upheld by the High Court in 2013 (32) S.T.R. 530 (All.). This has not been disputed either in the memo of appeal or in the course of submissions before this Court.