2002 (2) TMI 115

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....>Dated:- 21-2-2002<br>7937 of 1995 - -<br>Central Excise<br>S.P. Bharucha, C.J.I., N. Santosh Hegde and Arijit Pasayat, JJ. &nbsp; [Order]. - The issue involved in these appeals is covered by the de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y the Central Board of Excise and Customs which placed a different interpretation upon that phrase, that interpretation would be binding on the Revenue. It is not disputed that there are circulars iss....