2006 (3) TMI 148

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....ction 35L(b) of the Central Excise Act, 1944 (for short "the Act"), impugning Final Order No. 219-220/2000-D dated 29th June, 2000 passed by a Full Bench (three-Judge Bench) of the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal") by which the Full Bench resolved the conflict of views expressed by two Benches of co-ordinate jurisdiction, (i) in the case of S....

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.... view in the latter case, i.e., National Co-operative Sugar Mills Ltd. v. C.C.E., Madurai [1999 (33) RLT 978], overruled the decision in the former case, i.e., Sahakari Khand Udyog v. C.C.E., Surat [1999 (33) RLT 767]. 3. Against the decision rendered in the former case, i.e., Sahakari Khand Udyog (supra), an appeal was filed which has been disposed of by a three-Judge Bench of this Court in Sa....