1999 (5) TMI 383

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....e, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - This is an appeal by the Revenue against the order of the Collector of Central Excise, Bombay holding that the respondents herein were required to clear the inputs as such on payment of duty at the same rate as paid by the original manufacturer of the inputs. It is the case of the revenue that the rate of duty is the eff....

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....e High Court has been allowed as seen from the report in 1994 (71) E.L.T. 152 and he therefore urges that this bench should follow the case of Mahindra & Mahindra, as the respondent in this case falls within the jurisdiction of Western Bench or alternatively, the Larger Bench decision may itself be placed for reconsideration by a yet Larger Bench. We however do not accept this submission since we ....