1995 (9) TMI 82

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.... Prestige Engineering (India) Ltd. & Ors. v. Collector of Central Excise, Meerut & Ors. - 1994 (73) E.L.T. 497 (S.C.) = (1994) 6 SCC 465, we must allow these appeals and remit the matters back to the Commissioner of Central Excise (Appeals), Bangalore, to reconsider the matter in the light of the aforesaid decision keeping in mind the application of the decision in the case of Anup Engineering Ltd....