2001 (1) TMI 94

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....dent, and this cannot be seriously disputed by the appellant, the point in issue in the present appeals is covered by the principle enunciated by this Court in Collector of Central Excise, Patna v. Usha Martin Industries [1997 (94) E.L.T. 460 (S.C.) = 1997 (7) SCC 47. Learned counsel for the appellant, however, brings to our notice an order of this Court reported in 2000 (121) E.L.T. 13 (S.C.) = 2....