2012 (2) TMI 474

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....he Petitioner. Shri A.S. Rao, for the Respondent. ORDER The Bench of the CESTAT has formulated in paragraph 9 of its impugned order dated 16 December, 2010 certain points of difference on which a reference has been made to a Third Member. The petition has, however, been filed in this Court under Article 226, in the submission of the counsel, not on that aspect but on an aspect which stand....

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....on of the Supreme Court in SIV Industries Ltd. v. Commissioner of Central Excise and Customs - 2000 (117) E.L.T. 281 (S.C.), which was followed in NCC Blue Water, was distinguished by its Larger Bench in Himalaya International Ltd. v. Commissioner of Central Excise - 2003 (154) E.L.T. 580. The correctness of the view of the Tribunal can undoubtedly form the subject matter of an appeal which is ava....