2003 (2) TMI 75

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....sland Combines v. Collector of Central Excise, Coimbatore. When this appeal is taken up for hearing today, Mr. Bajpai, the learned Counsel appearing for the Revenue, invited our attention to the judgment in Easland Combines (supra) and submitted that the point involved in this appeal is covered by the said judgment. 2.In Collector of Central Excise, Baroda v. Cotspun Ltd. [(1999) 7 SCC 633], a Co....

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....t in the afore-mentioned case. The question whether the amendment has changed the basis of the judgment in Cotspun's case (supra), is the question that arises in this case. The same question came up for consideration of this Court in Easland Combines (supra). A bench of two learned Judges took the view that the amendment which conferred power to correct the errors or mistakes in approval, acceptan....