2007 (10) TMI 197

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.... against the order dated 14-5-2007, whereby the. It is the submission of the learned counsel that they had drawn the attention of the Tribunal to the Judgment of the Supreme Court in the case of Collector of Central Excise, Bombay V/s. Bharat Bijlee Limited [2006 (198) E.L.T. 489 (S.C.)], where the Supreme Court has held that failure to take into consideration the material evidence, which is prese....

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....Ltd. V/s. Commissioner of Central Excise, Bombay [2005 (186) E.L.T. 263 (S.C.)] in para 5 has been pleased to observe that, "In reply to the show cause notice the Appellants never claimed that their blocks could be used in pre-fabricated buildings or that they were intermediate or components or pre-fabricated buildings. They only claimed that the benefit of the Notification was available even to b....