2000 (2) TMI 94

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....ribunal which is under appeal, the Tribunal has applied the ratio of the decision of this Court in Collector of Customs (Prev.), Ahmedabad v. Essar Gujarat Ltd. - 1996 (88) E.L.T. 609. It has found that the Commissioner (Appeals) was in error in following the decision of this Court in Union of India v. Mahindra & Mahindra Ltd. - 1995 (76) E.L.T. 481. 2. It is, fairly, not disputed that the judg....