Commnr. Of Central Excise, Delhi vs M/S. Sandan Vikas (I) Ltd

The Supreme Court addressed the appeal against the Customs, Excise and Gold (Control) Appellate Tribunal's decision, which relied on the precedent set in Sanden Vikas (India) Ltd. v. C.C.E., New Delhi. The Court noted that the current appeal pertains to a different period under Notification No. 166/86-CE and determined that the earlier ruling requires reconsideration. Consequently, the matter was referred to a three-Judge Bench for further examination, indicating the need for a fresh interpretation of the applicable excise duty classification.