2002 (12) TMI 105

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..... ident]. - This reference was necessitated in the light of the difference of views expressed by the Tribunal in the case of M/s. Arti Paints and Chemicals Industries v. C.C.E., Bombay - 1984 (15) E.L.T. 206 and Dalmia Industries Ltd. v. C.C.E., Jaipur - 1995 (79) E.L.T. 120. 2. Learned Counsel for the appellants points out that the decision of Dalmia Industries Ltd. reported in 1995 (79) E.L.T. 1 .....

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