relevant paragraphs are excerpted below:
"13. This Court, in Pushpam Pharmaceuticals Co. v. Collector
of Central Excise, Bombay [1995 Supp (3) SCC 462], while ... ground for invoking the proviso
to Section 11A .
25. In case of Pushpam Pharmaceuticals Co. v. C.C.E.
[1995 (78) ELT 401 (SC)], this
Chemphar Drug & Liniments 1998 (40) ELT 276 (SC); Pushpam Pharmaceuticals Co. Vs CCE Bombay 1995 (78) ELT 401 (SC); Tamil Nadu Housing Board
notice the decision of the Tribunal Mumbai Bench in the case of Pushpam Forging v. CCE, Raigad, 2006 (193) E.L.T. 334 (Tri.-Mumbai
Chemical v. CCE, Bombay[34], Padmini
Products v. CCE, Bangalore[35], Pushpam Pharmaceuticals Co. v. CCE ,
Bombay[36] and Uniworth Textiles Ltd. v. CCE, Raipur
from Cosmic
Dye Chemical v. CCE, Bombay34, Padmini Products v.
CCE, Bangalore35, Pushpam Pharmaceuticals Co. v.
CCE , Bombay36 and Uniworth Textiles Ltd. v. CCE,
Raipur37
Padmini Products Vs. CCE reported in 1989
(43) ELT 195 (SC); Pushpam Pharmaceuticals Co. Vs. CCE
reported in 1995 (78) ELT 401 (SC); Anand Nishikawa
Products V. Collector of C.Ex., 1989 ( 43) ELT 195 (SC) and Pushpam Pharmaceuticals Company V. Collector of Central Excise, Bombay
decision of the Hon'ble Apex Court in the case of Pushpam Pharmaceuticals Company versus Collector of Central Excise, Bombay , reported in 1995 Supp
judgment of the Honble Supreme Court in the case of Pushpam Pharmaceuticals ... laid down by the Honble Supreme Court in the case of Pushpam Pharamceuticals
pertinent to point out that the Apex Court in the case of Pushpam Pharmaceuticals Company Vs. CCE, Bombay reported
