MOTI LAMINATES PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition seeks the following reliefs :

(2.) It is an accepted position between the parties that the controversy involved in the present petition stands concluded against the assessee and in favour of the revenue by a decision of this High Court in the case of Wigman Electrical Engineering India Private Limited Vs. Union of India, 1992(61) E.L.T. 447 (Guj.). In the circumstances, it is not necessary to set out the facts and contentions in detail.

(3.) In the light of the aforesaid, for the reasons stated in the aforesaid decision, this petition is rejected. Rule is discharged with no order as to costs.