M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III
Appeal is disposed of accordingly
C.A. No.-001959-001959 - 2006Supreme Court25 Aug 2015
Section 11ASection 11A(1)Section 38ASection 4
301) ELT 273
(SC).
10.
We have heard learned counsel for the parties. In
order to better appreciate the arguments on both the sides,
it is necessary to set out Section 4 of the Central Excise
and Salt Act as it obtained prior to the amendment made in
1973, the amendment made in 1973; and finally the
amendment made
