SHARP CARBON INDIA Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard Sri Pankaj Bhatia, learned counsel for the appellants and Sri B.K. Singh Raghuvanshi, learned senior standing counsel for the respondent.

(2.) Learned counsel for the appellant submits as under:

(3.) In support of his submissions learned counsel for the appellants has relied upon the judgements of Hon'ble Supreme Court in the case of Collector of Central Excise Vs. Chemphar Drugs and Liniments, 1989 40 ELT 276 S.C., para 8, Collector of Central Excise Vs. H.M.M. Ltd., 1995 Supp3 SCC 322, Aban Loyd Chiles Offshore Ltd. and others Vs. Commissioners of Customs, Maharashtra, 2006 6 SCC 482, Nestle India Ltd. Vs. Commissioner of Central Excise, Chandigarh, 2009 12 SCC 294, Continental Foundation Joint Venture Holding, Nathpa, H.P. Vs. Commissioner of Central Excise, Chandigrah-I, 2007 10 SCC 337, Larsen and Toubro Ltd. Vs. Commissioner of Central Excise, Pune II, 2007 9 SCC 617, Joint Commissioner of Income Tax Surat Vs. Saheli Leasing and Industries Ltd., 2010 254 ELT 705 S.C., Chandna Impex Pvt. Ltd., Vs. Commissioner of Customs, New Delhi, 2011 269 ELT 433 S.C., Anil Rai Vs. State of Bihar, 2001 7 SCC 318, Uniworth Taxtiles Ltd. Vs. Commissioner of Central Excise, Raipur, 2013 288 ELT 161 S.C. and Commissioner of Central Excise Vs. Triveni Sheet Glass Works Ltd, 2005 11 SCC 443.