2000 (1) TMI 57

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..... followed the judgment of this Court in Philips India Ltd. v. Collector of Central Excise, Pune - 1997 (91) E.L.T. 540 (S.C.) = 1997 (6) S.C.C. 31 in coming to its conclusion. 2. We find that, no another point, this matter is covered against the appellant by the judgment of the Constitution Bench of this Court in Collector of Central Excise, Baroda v. Cotspun Limited - 1999 (113) E.L.T. 353 (SC) .....

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..... rential duty cannot be recovered on the ground that it is a short levy, Rule 10 has then no application." 4. In the circumstances, the civil appeal has to be dismissed. 5.So odered. 6.No order as to costs. Civil Appeal Nos. 4165 of 1998 and 2095 of 1999 : 7. The facts are similar to those mentioned in the case of Addl. Collector of Central Excise, Bombay-II v. Mahindra Mahindra Ltd. (C .....

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