TMI Blog2001 (5) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... 001 - S/Shri G.A. Brahma Deva, S.S. Sekhon, JJ. REPRESENTED BY : Shri K. Parameshwaran, Advocate, for the Appellant. Smt. Radha Arun, SDR, for the Respondent. [Order per : G.A. Brahma De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise v. Bata India Ltd., reported in 1996 (84) E.L.T. 164. Following the ratio of the decision of the Supreme Court, Tribunal has been taking consistent view on this issue including in the latest c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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