2004 (6) TMI 458

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.... (Judgement / Order / Decisions)<br>Dated:- 3-6-2004<br>E/3670/98-Mum - A/1007/2004-WZB/C-I<br>Central Excise<br>Ms. Jyoti Balasundaram, Shri Moheb Ali M., JJ. REPRESENTED BY : Shri A.B. Nawal, C.A....

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....the assessees and in favour of the Revenue by the Larger Bench decision of the Tribunal in the case of Digambar Foundary v. CCE, Allahabad, 2000 (118) E.L.T. 85. We therefore uphold the order disallow....