COMMISSIONER OF CENTRAL EXCISE, MYSORE vs. M/S. TVS MOTORS COMPANY LTD
C.A. No.-005155-005156 - 2007Supreme Court15 Dec 2015
Section 4Section 4(3)(d)
7
of Circular dated 1st July, 2002 is in excess of
the provisions of Section 4(1)(a) and 4(3)(d) of
said Act as amended by Section 94 of the
Finance Act of 2000. In our view, the answer to
this question will decide the issues as between
the petitioners and the respondents. In our view