2007 (12) TMI 489

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....<br>Central Excise<br>Ms. Jyoti Balasundaram, Vice President Shri J.C.Patel, Advocate&nbsp; for Appellant Shri&nbsp; N.A.Sayed, &nbsp;Authorized Representative (DR) Judgement Per : Jyoti Balasunda....

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....dered the earlier Larger Bench decision&nbsp; in the case of Jaypee Rewa Plant vs. Commissioner [2003(159)E.L.T.55] and the Larger Bench decision prior thereto in the case of Commissioner vs. Modi Rub....