M/S GUJARAT INDUSTRIES vs. COMMR.OF CENTRAL EXCISE-I,AHMEDABAD
C.A. No.-005784-005788 - 2007Supreme Court14 Dec 2015
Section 11ASection 2
8 of 18
Page 9
JUDGMENT
passing of hot-rolled SS patta/pattis between the two rollers, so
as to reduce the thickness of the same, amounts to process of
hardening or tempering being undertaken.
10.
With this difference of opinion, when the matter came up before
the Third Member, he undertook a very detailed discussion and
ultimately concurred with