2011 (4) TMI 1273

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..... Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as, the Tribunal ) dated 26th March, 2009 dismissing the Revenue s appeal, relying on several decisions of the Tribunal and those of the High Courts; including the one, in the case of The Commissioner of Central Excise, Aurangabad v. M/s. Rucha Engineering Private Limited [2008 (223) E.L.T. 161] of the Bombay High Court. .....

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..... ie finding that the decision of the Bombay High Court in the case of Rucha Engineering Private Limited (supra) has been overruled by the decision of the Apex Court in the case of Commissioner of Central Excise, Poona v. SKF India Limited [2009 (239) E.L.T. 385 (S.C.)], this Court has issued notice for final disposal by an Order dated 8th September, 2010. 4. In response to the notice issued, lea .....

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..... of SKF India Limited (supra). 6. As we find that reliance was placed on the decision of the High Court which has been overruled by the Apex Court and we further find that as presented before us, other contentions were not dealt with, we are of the opinion that the issue is required to be reconsidered by the Tribunal. For the above purpose, the impugned Order dated 26th March, 2009 is set aside .....

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