VIJAY KUMAR GOENKA Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) Rule. Heard forthwith.

(2.) It is not necessary to set out the facts in detail. The issue is squarely covered by the judgment of this Court in Arviva Industries (I) Ltd . v.Union of India, 2004 167 ELT 135.

(3.) Revenue aggrieved, preferred an appeal to the Supreme Court. That appeal was dismissed. The judgment is reported in Union of India V/s. Arviva Industries (I) Ltd., 2007 209 ELT 5.