M/S. TATA CHEMICALS LTD. vs. COLLECTOR OF CENTRAL EXCISE

The appeals are dismissed

d) of the Act and letters issued by the appellant; took note of the decisions in Mahalakshmi Glass Works (P) Ltd. v. Collector of Central Excise2, Triveni Glass Ltd. v. Union of India & Ors.3 and Commissioner of Central Excise v. Hindustan National Glass & Industries Ltd.4; adverted to the order of the tribunal that has not accepted the documents holding that