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2006 (9) TMI 204

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.... Kang, Vice-President]. - Heard both sides. 2. The Referral Bench after taking into consideration, the reliance by the appellant on the decision of the Tribunal in the case of CCE v. Vardhan Syntex & Others reported in 1991 (37) ECR 542 referred the matter to the Larger Bench to reconsider the decision of the Tribunal in the case of Vardhan Syntex & Others (supra). 3. We find that the Tribun....

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....r interference. The appeal is, therefore, dimissed." The decision is reported in 2004 (166) E.L.T. A-46. The Tribunal also followed the decision in the case of Vardhan Syntex in the case of Collector v. Banswara Syntex Ltd. - Final Order No. E/26/94-D dated 14-1-94 and appeal filed by the Revenue was dismissed by the Hon'ble Supreme Court reported as 1997 (77) E.L.T. A69. In view of this fact t....