COMMISSIONER OF CENTRAL EXCISE, CHENNAI vs. M/S. AUSTRALIAN FOODS INDIA PRIVATE LTD
The appeal is allowed and the impugned order is set aside, leaving the
C.A. No.-002826-002826 - 2006Supreme Court14 Jan 2013
Section 35L
disallowed.
5. Upon consideration of the explanation furnished by the
assessee, the Commissioner inter-alia came to the
conclusion
