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2005 (4) TMI 585

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....S/118/05-Mum & C/59/05 - A/283/WZB/2005-C. II, S/206/WZB/05-C. II<br>Customs<br>Mrs. Archana Wadhwa, Member (Judicial) & Shri Moheb Ali M., Member (Technical) For the Appellant: Shri Vimlesh Kumar,....

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....atter after amendment to Section 35A(3). Ld. DR appearing for the revenue fairly agrees that the issue stands decided by the Honourable High Court decision in the case of Commissioner of Central Excis....