- (1.) Leave granted.
(2.) Heard learned counsel for the parties.
(3.) It is not disputed that a three-Judge bench in the case of CCE v. Wood craft Products Ltd. has settled the issue involved in this case and following the law laid down therein, the judgment of the High court under appeal cannot be sustained. We, accordingly, allow the appeal and set aside the judgment of the High court dated 25/5/1991.;