2003 (12) TMI 58

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....ibunal, New Delhi (for short "the Tribunal"). 2. One of the questions which arises in these appeals relates to the validity of Section 11A of the Central Excise Act, 1944 (for short "the Act"). The said question stands concluded by a decision of this Court in ITW Signode India Ltd. v. Collector of Central Excise, 2003 (158) E.L.T. 403 (S.C.). 3. The other question which arises in these appeals i....