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2004 (8) TMI 494

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....-8-2004<br>E/2164, 2128 and 2132-2133/2004-NB(B) - M/114/2004-NB(B)<br>Central Excise<br>S/Shri S.S. Kang, C.N.B. Nair, JJ. REPRESENTED BY : Smt. C. Barnwal, SDR, for the Appellant. Shri B.L. Narsim....

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....02 (147) E.L.T. 989. Ld. DR points out that subsequent to the decision reported as 2002 (147) E.L.T. 989 (supra), in another decision of a Division Bench, the Tribunal held that the appellant is not e....