2003 (1) TMI 574

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..... DR, for the Respondent. [Order per : C. Satapathy, Member (T)]. Shri T. Gunashekaran, learned Advocate for the appellants states that the issue is excisability of an intermediate product called WORT which comes into existence while manufacturing beer. He states that the department has claimed the same to be mart extract classifiable under sub-heading 1901.91. The impugned order confirms .....

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..... 3) E.L.T. 214 (S.C.) (3) Moti Laminates Pvt. Ltd. v. CCE, Ahmedabad - 1995 (76) E.L.T. 241 (S.C.) (4) Union of India v. Delhi Cloth General Mills Co. Ltd. - 1977 (1) E.L.T. (J 199) (S.C.) (5) Nirlon Synthetic Fibres Chemicals Ltd. v. Collector of Central Excise - 1996 (86) E.L.T. 457 (S.C.) (6) Cadbury India Limited v. Commissioner of Central Excise, Pune - 1999 (11 .....

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..... advocate for the appellants states that the decision in the case of Moti Laminates Pvt. Ltd. was rendered by a Three Judges Bench of the Supreme Court and ratio of that decision is to be given preference over the decision in the case of Sonic Electrochem (P) Ltd. which has been rendered by Two Judges Bench of the Supreme Court. 4. After hearing rival submissions and perusal of case records, we a .....

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