2017 (9) TMI 2020

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..... substantial question of law framed on 18th February, 2015 is accordingly answered in the negative, in favour of the assessee and against the revenue. The First Appeal is disposed of. - R.D. DHANUKA AND SUNIL K. KOTWAL, JJ. For the Appellant : Ladda Dwarkadas S For the Respondent No.1 V.D. Salunke PER COURT : This First Appeal was admitted on the following substantial .....

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..... the case of Commissioner of Central Excise, Madurai Vs. Rajshrtmiee Sugards and Chemicals Ltd. [in Civil Misc. Appeal No. 2533 of 2005 and CM.P No. 13308 of 2005] and particularly on paragraphs Nos 10 to 13 and would submit that issue involved in this First Appeal is covered by the aforesaid Judgment of Madras High Court and same would apply to the facts of this case. Statement is accepted. 3. .....

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