1999 (5) TMI 383

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..... undaram, Member (J)]. This is an appeal by the Revenue against the order of the Collector of Central Excise, Bombay holding that the respondents herein were required to clear the inputs as such on payment of duty at the same rate as paid by the original manufacturer of the inputs. It is the case of the revenue that the rate of duty is the effective rate of duty as prevalent at the time of re .....

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..... 1994 (71) E.L.T. 152 and he therefore urges that this bench should follow the case of Mahindra Mahindra, as the respondent in this case falls within the jurisdiction of Western Bench or alternatively, the Larger Bench decision may itself be placed for reconsideration by a yet Larger Bench. We however do not accept this submission since we find that the decision in the case of Mahindra Mahindr .....

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