2016 (3) TMI 1370

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.... MS. JUSTICE HARSHA DEVANI) 1. Mr. Y. N. Ravani, learned Senior Standing Counsel for the appellant invited the attention of the court to the impugned order passed by the Tribunal to point out that the Tribunal has placed reliance upon the decision of this court in the case of Krishna Processors v. Union of India, 2012 (280) ELT 186 (Guj.) for holding that since the adjudication order was passed i....

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....24.02.2001. It was submitted that, therefore, the Tribunal has wrongly placed reliance upon the decision of this court in the case of Krishna Processors v. Union of India (supra). 2. Having regard to the submissions advanced by the learned counsel for the appellant and more particularly, considering the decisions of the Supreme Court in the case of Shree Bhagwati Steel Rolling Mills v. Commissio....