1997 (7) TMI 484

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...., for the Respondent. [Order per : P.C. Jain, Member (T)]. - In these cases, the issue involved is same as was dealt with by the Tribunal in Appeal Nos. E-2348/84C & E-2350/84C in the cases of Commissioner of Central Excise, Calcutta-II v. Berger Paints India Ltd. reported in 1997 (93) E.L.T. 100 (T) = 1997 (20) RLT 56 vide Tribunal's Order Nos. A-71 & 72/Cal/97, dated 21-1-1997. Issue shortly ....