2011 (2) TMI 749

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..... ave remanded the matter in terms of the Hon'ble Supreme Court decision in the case of Commissioner of Central Excise, Chandigarh vs. Smithkline Beecham Company Health Company Ltd [2003 -TMI - 46677 - SUPREME COURT OF INDIA] - order of commissioner (appeals)set-aside and matter remanded back. - Appeal No. E/290 of 2009 - - - Dated:- 24-2-2011 - Mrs. Archana Wadhwa, Mr. B.S.V. Murthy, JJ. A .....

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..... he stay was allowed and inasmuch as the matter was not decided by Commissioner (Appeals) on merits, the same was remanded to him. 2. Being aggrieved with the above order of Tribunal, Revenue filed an appeal their against before the Hon'ble Gujarat High Court, which stands disposed off vide their order dated 06.10.2010. The Hon ble High Court has observed that inasmuch the Commissioner had not .....

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..... n view of Hon'ble Supreme Court judgment in the case of Commissioner of Central Excise, Chandigarh vs. Smithkline Beecham Company Health Company Limited. Accordingly, we set-aside the impugned order of Commissioner (Appeals) dismissing the appeal for non compliance with the stay order and remand the matter to them for fresh decision. Appeal is disposed off in above manner. (Dictated and pronou .....

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