2002 (4) TMI 70

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....2002<br>16797 of 1996 - -<br>Central Excise<br>S.P. Bharucha, C.J.I., N. Santosh Hegde and Shivaraj V. Patil, JJ. &nbsp; [Order]. - What was argued before the High Court was this : "Sri S.P. ....

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.... question are not excisable goods by reason of the fact that they were, at the relevant time, exempt from the payment of excise duty. The two arguments are very different. There is no question of read....