2008 (8) TMI 793

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..... estions : (1) Whether, in the facts and circumstances of the case, the Tribunal is justified in placing reliance upon the judgment dated 12-1-2006 rendered in Tax Appeal No. 862/2005 [2008 (225) E.L.T. 39 (Guj.)] which has been set-aside by the Hon ble Supreme Court vide its judgment dated 10-5-2007 rendered in Civil Appeal No. 2428/2007 [2007 (212) E.L.T. 7 (S.C.)]? (2) Whether, in the fact .....

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..... pex Court in an appeal filed by the appellant-revenue. The impugned order of the Tribunal is dated 23-5-2007 [2007 (214) E.L.T. 226 (Tri.-Ahmd.).]. 3. In the circumstances, on the day the Tribunal decided the appeal between the parties, namely, 23-5-2007 the Apex Court had already set aside the judgment of this High Court. In the circumstances, it will be open to the appellant-revenue to point o .....

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