2006 (10) TMI 358

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....zi, Advocate, for the Appellant. Shri Pramod Kumar, JDR, for the Respondent. [Order]. -  Heard both sides. 2. The appeal is preferred by the appellants against the impugned order passed by the Commissioner (Appeals), who in turn rejected the appeal of this appellant and upheld the Order-in-Original. 3. There are two issues in the appeal viz :- (i)   ....

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....ditionally exempted. The appellants were well aware that Lidocaine/Lignocaine procured by them are Anesthetics as evident from the copies of invoices of M/s. AR-ECH Pharmaceuticals, who have mentioned this fact on the face of the invoice. There is no denial to the effect that the appellants were not aware that Anesthetics are unconditionally exempted. 5. The ld. Counsel for the appellants ....

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....order though cited. They are now as under : - (i)      Reliance Industries Ltd. v. CCE, Ahmedabad - 2003 (152) E.L.T. 423 (Tri.-Mumbai) (ii)    Mafatlal Industries Ltd. v. CCE, Vadodara - 2003 (162) E.L.T. 1143 (Tri- Mumbai) (iii)   Pankaj Petropack Pvt. Ltd. v. CCE, Vadodara - 2002 (143) E.L.T. 600 (Tri.- Mumbai) (iv)   CCE, ....