1997 (2) TMI 113

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....cisions)<br>Dated:- 4-2-1997<br>1039 of 1988 - -<br>Central Excise<br>Suhas C. Sen, and B.N. Kirpal, JJ. &nbsp; [Order]. - It is the case of the appellant that the appellant was guided by the tr....

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....n the case of Formica Indian Division v. Collector of Central Excise reported in 1995 (77) E.L.T. 511 (S.C.) and this Court was of the view that the assessee should be allowed to raise this point befo....