C.C.E., Mumbai vs M/S. Dharamsi Morarji Chemical Co.Ltd

The Supreme Court set aside the impugned order in light of the judgment delivered by the Larger Bench in Commnr., Central Excise, Madras v. M/s. Adison & Co. Ltd. The Court allowed the appeal without any orders as to costs, indicating that the prior decision was no longer applicable. This judgment emphasizes the importance of adhering to the rulings of a Larger Bench in appellate matters.