2001 (7) TMI 122

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....ated:- 25-7-2001<br>2717 of 1992 - -<br>Central Excise<br>B.N. Kirpal, N. Santosh Hegde and K.G. Balakrishnan, JJ. &nbsp; [Order]. - After hearing the Counsel for the parties, we are of the opin....

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....e hydrogenated oil by claiming that it fell under Tariff Item No. 13. Having taken the advantage of that, it is not open to the appellant to resile from the said stand and say to the contrary that the....