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TMI Blog2015 (10) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... vision Bench of this Court in the case of M/s. P.K.P.N. Shipping Mills (P) Ltd. v. The Commissioner of Central Excise, Salem and Another in [2013 (3) TMI 345 - MADRAS HIGH COURT]. - Decided in favour of assessee. - C.M.A. Nos. 1992 & 1993 of 2006 - - - Dated:- 10-1-2014 - Ms. Chitra Venkataraman and T.S. Sivagnanam, JJ. JUDGMENT These appeals by the assessee are directed against the Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel appearing for the revenue. 3. The learned counsel appearing on either side fairly agree that the issue involved in these appeals are covered by the unreported decision of the Division Bench of this Court in the case of M/s. P.K.P.N. Shipping Mills (P) Ltd. v. The Commissioner of Central Excise, Salem and Another in C.M.A. No. 4162 of 2005, dated 14-2-2013 [2015 (315) E.L.T. A180 (Mad.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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