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 The Court allowed the appeal without any orders as to costs, indicating that the previous ruling was no longer applicable. This decision reinforces the principle that subsequent judgments by a Larger Bench take precedence over earlier decisions.