Union of India v. U.P. Twiga Fiber Glass Ltd.

“Heard both the parties.

In our view the law laid down by the Rajasthan High Court succinctly in the case of J.K. Cement Works v. Assistant Commissioner of Central Excise &  Customs reported in 2004 (170) E.L.T. 4 vide Para 33 :

The special leave petition is dismissed. No costs.”