2006 (9) TMI 204

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..... tion, the reliance by the appellant on the decision of the Tribunal in the case of CCE v. Vardhan Syntex Others reported in 1991 (37) ECR 542 referred the matter to the Larger Bench to reconsider the decision of the Tribunal in the case of Vardhan Syntex Others (supra). 3. We find that the Tribunal in the case of Kerala Spinners Ltd. v. Collector reported in 1992 (57) E.L.T. 301 relied upon .....

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..... T. A-46. The Tribunal also followed the decision in the case of Vardhan Syntex in the case of Collector v. Banswara Syntex Ltd. - Final Order No. E/26/94-D dated 14-1-94 and appeal filed by the Revenue was dismissed by the Hon'ble Supreme Court reported as 1997 (77) E.L.T. A69. In view of this fact that the Tribunal's decision where the decision in the case of Vardhan Syntex was followed the appea .....

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