LAWS(CE)-2005-9-302

UNISON METAL LTD. Vs. CCE

Decided On September 05, 2005
Unison Metal Ltd. Appellant
V/S
CCE Respondents

JUDGEMENT

(1.) THE matter has been referred to the Larger Bench after taking into consideration to contrary decision of the issue i.e. Nu -Wave Shoes v. CCE 2001 (138) ELT 331 and P.T. Steel Inds. v. CCE 2003 (58) RLT 335.

(2.) THE referral order referred the following issue to the Larger Bench: