1997 (4) TMI 77

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....Decisions)<br>Dated:- 10-4-1997<br>2359 of 1987 - -<br>Central Excise<br>S.C. Sen and K.T. Thomas, JJ. &nbsp; [Order]. - The issue involved is whether the products manufactured by the respondent....

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....96 (83) E.L.T. 3. 2. In view of the aforesaid decision, it must be held that the duty is chargeable at the point of manufacture and not from the removal from the factory, although for the sake of c....