2006 (6) TMI 48

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....d the appeals are taken up together for the disposal as the issue is concluded by the Apex Court judgment rendered in the case of Commissioner Vs. Dhillon Kool Drinks & Beverages Ltd. as reported in 2002 (52) RLT F4 (SC) =2002 (144) ELT A210 (S.C) confirming the Tribunal ruling as reported in2000 (41) RLT 48 (CEGAT) = 2001 (130) ELT 475 (Tri. Del.) The issue pertains to eligibility of excise duty ....