2003 (2) TMI 75

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..... ntral Excise, Coimbatore. When this appeal is taken up for hearing today, Mr. Bajpai, the learned Counsel appearing for the Revenue, invited our attention to the judgment in Easland Combines (supra) and submitted that the point involved in this appeal is covered by the said judgment. 2.In Collector of Central Excise, Baroda v. Cotspun Ltd. [(1999) 7 SCC 633], a Constitution Bench of this Court l .....

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..... . The question whether the amendment has changed the basis of the judgment in Cotspun's case (supra), is the question that arises in this case. The same question came up for consideration of this Court in Easland Combines (supra). A bench of two learned Judges took the view that the amendment which conferred power to correct the errors or mistakes in approval, acceptance or assessment relating to .....

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..... ment carefully and given our anxious consideration to the said judgment in Easland Combines (supra), we are unable to agree with the view taken by the bench of two learned Judges in regard to either the import of the amendment or the effect thereof and, in our view, the amendment does not alter the basis of the judgment in Cotspun's case (supra). 5.We, therefore, consider it appropriate to refe .....

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