2003 (9) TMI 234

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...., Member (J)]. - After hearing both sides duly represented by Shri B.N. Chattopadhyay, learned Consultant for the respondent company and Sri N.K. Mishra, learned J.D.R. for the Revenue, we find that the issue involved in the present appeal of the Revenue is squarely covered by the Larger Bench decision in the case of Gomti Carbon-Di-Oxide and Others v. CCE, Jaipur and (vice-versa) reported in 2000....