2008 (8) TMI 942

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.... Member (J) and Shri T.K. Jayaraman, Member (T) Shri Venkateswara Rao, Advocate, for the Appellant. Shri K. Sambi Reddi, Authorised Representative (JDR), for the Respondent. ORDER [Order per : S.L. Peeran, Member (J) (Oral)]. - The Miscellaneous Application seeks to implead the legal heirs of the late Proprietor of M/s. Vinayaka Agencies. The said application is also allowed. 2.&ems....

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....upathi - 2007 (210) E.L.T. 171 (S.C.) rejected the Revenue appeal in the case of CCE v. Crane Betel Nut Powder Works (supra). The Revenue was directed to get comments with regard to applicability of the judgments. 3. The learned DR reiterates the department's submission, although he submits that the judgment of Supreme Court has applicability to the facts of the case. 4. We find th....