2000 (1) TMI 57

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oms Excise and Gold (Control) Tribunal. The Tribunal followed the judgment of this Court in Philips India Ltd. v. Collector of Central Excise, Pune - 1997 (91) E.L.T. 540 (S.C.) = 1997 (6) S.C.C. 31 in coming to its conclusion. 2. We find that, no another point, this matter is covered against the appellant by the judgment of the Constitution Bench of this Court in Collector of Central Excise, B....