LAWS(CE)-2001-3-169

COMMISSIONER OF CENTRAL EXCISE, BANGALORE Vs. KANPHA LABS

Decided On March 15, 2001
COMMISSIONER OF CENTRAL EXCISE, BANGALORE Appellant
V/S
Kanpha Labs Respondents

JUDGEMENT

(1.) REVENUE has filed this appeal which concerns interpretation of the provisions of Notfn. No. 45/82 which is reproduced herein below for ready reference.

(2.) THE grounds taken in appeal are : -

(3.) WE have heard both sides and considered the submissions made and find that : -