2012 (4) TMI 301

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..... n of India (2000 - TMI - 45849 - High Court Of Gujarat At Ahmedabad - Central Excise). Since the same has been reversed by Apex Court in 2005, order of the CESTAT is set aside and the matter is restored to the file of the CESTAT for fresh consideration. - CENTRAL EXCISE APPEAL NO.107 OF 2004 - - - Dated:- 10-4-2012 - J.P. DEVADHAR AND M.S. SANKLECHA, JJ. Mr. R. Ashokan with Ms. Suchitra .....

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..... of the respondent, though served. Affidavit of service filed is taken on record. 3. Perusal of the order of CESTAT shows that the Tribunal has allowed the claim of the assessee by relying upon the judgment of the Gujarat High Court in the case of Parle International Ltd. V/s. Union of India reported in 2001(127) E.L.T. 329 (Guj). Counsel for the revenue has brought to our notice that the afores .....

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