2013 (7) TMI 107

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..... TMI 233 - SUPREME COURT OF INDIA] Thus set aside the impugned order and remand the matter back to the original authority to decide the case afresh after considering the judgment of SRF Ltd. (supra) as it was not placed before the Commissioner (Appeals). - C/S/30/2012 and C/Misc./453/2012 and C/42/2012 - - - Dated:- 7-3-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Sh .....

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..... Ltd. Vs. Refex Refrigerants Ltd. 2011 (267) ELt 299 (Mad.) set aside the Notification No. 52/2010-Cus. dated 19.4.2010 which was upheld by the Hon ble Supreme Court as reported in 2011 (267) ELT A98 (SC). The learned AR reiterates the findings of the Commissioner (Appeals). He submits that in para 17 of the judgment in the case of SRF Ltd. (supra) indicates that the Hon ble High Court has set asi .....

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