2011 (10) TMI 272

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..... al is directed against order-in-appeal No. SB(70)70/MI/2009 dated 18.08.2009 passed by the Commissioner of Central Excise & Customs (Appeals), Mumbai. 2. The facts arising for consideration in this case are as follows:- 2.1 The appellant M/s. Medica Instrument Manufacturing Company are manufacturer of medical equipment. In some cases they deliver the medical instruments through couriers to their .....

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..... he Commissioner (Appeals) who vide the impugned order dismissed the appeal. The appellant is before me against the said order. 3. The learned Counsel for the appellant submits that in view of the Larger Bench decision of this Tribunal in the case of ABB Ltd. vs. CCE & S.T. LTU, Bangalore - 2009 (15) S.T.R. 23 (Tri. - LB), further upheld by the Hon'ble High Court of Karnataka reported in  201 .....

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