1997 (12) TMI 122

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Full Text of the Document

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....uted that a three Judge Bench in the case of Collector, Central Excise, Shillong v. Wood Craft Products Ltd. reported in 1995 (77) E.L.T. 23 (S.C.) has settled the issue involved in this case and following the law laid down therein, the judgment of the High Court under appeal cannot be sustained. We, accordingly, allow the appeal and set aside the judgment of the High Court dated May 25, 1991. ....