2001 (1) TMI 979

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....Excise, Bombay clubbed together the products of M/s. Western Cans P. Ltd and M/s. Delta Packaging for the purpose of imposing duty under the Central Excise Act. Aggrieved by the Order passed by the Collector, Revenue came up in Appeal No. E/2154/93-B which is the appeal with which we are now concerned. In this appeal Revenue made M/s. Western Cans Pvt. Ltd. alone the respondent. M/s. Delta Packagi....