NATIONAL WINDER Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) ORDER

(2.) THE issue which requires adjudication by this Larger Bench is -

(3.) THE adjudication of the issue referred to the Larger Bench, depends on the interpretation of the provisions of Section 11B, as amended in 1991. Therefore, it would be convenient and beneficial to set out the same. The relevant provisions of this Section reads as under : -