2012 (2) TMI 474

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..... TAT has formulated in paragraph 9 of its impugned order dated 16 December, 2010 certain points of difference on which a reference has been made to a Third Member. The petition has, however, been filed in this Court under Article 226, in the submission of the counsel, not on that aspect but on an aspect which stands concluded by the decision. In paragraph 8 of the impugned order both the Members ha .....

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..... ms - 2000 (117) E.L.T. 281 (S.C.), which was followed in NCC Blue Water, was distinguished by its Larger Bench in Himalaya International Ltd. v. Commissioner of Central Excise - 2003 (154) E.L.T. 580. The correctness of the view of the Tribunal can undoubtedly form the subject matter of an appeal which is available in law. 3. In this view of the matter, we are of the considered view that it wou .....

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