2013 (2) TMI 140

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..... ourt's judgement of Singh Alloys & Steel ltd. Vs. ACCE [1993 (1) TMI 97 - HIGH COURT AT CALCUTTA] - revenue questioned on High court decision as it was under challenge before the Divisions Bench - Held that:- As after several efforts and after seeking instruction from the Department revenue could not bring to notice that the judgement of the Calcutta High Court of Singh Alloys & Steel ltd. has bee .....

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..... Central Excise,Chandigarh Vs. A.B.Tools Ltd. which is based on Calcutta High Court's judgement in the case of Singh Alloys Steel ltd. Vs. Assistant Collector of Central Excise, has decided the issue in favour of the assessee but Single Bench judgement of the Calcutta High Court was under challenge before the Divisions Bench, and, therefore, according to Revenue, the issue was subject matter befo .....

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