1979 (11) TMI 117

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....r per : M.M. Ismail, C.J.]. - This is an appeal against the order of Ramanujam, J., dated 4th November, 1977 allowing W P. No. 3374 of 1973. Admittedly, the demand was made by the appellants herein under Rule 10-A of the Central Excise Rules, 1944. Equally admittedly, a Bench of this Court in Messrs Chemical Enterprises (P) Ltd. v. The Collector of Central Excise, Madras and Messrs Agarwal Brother....