2015 (6) TMI 1065

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1.04.2008 - Held that:- the issue for the prior period stands decided by the Hon'ble High Court of Karnataka in the case of Commr. of C.Ex. & S.T., LTU, Bangalore Vs. ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] vide which Larger Bench decision of the Tribunal was upheld. Therefore, in view of the same the period prior to 01.04.2008 would not attract any demand and the matter is remanded to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as from the place of removal and was subsequently changed to up to the place of removal. The issue for the prior period stands decided by the Honble High Court of Karnataka in the case of Commr. of C.Ex. S.T., LTU, Bangalore Vs. ABB Ltd. reported as [2011 (233) S.T.R 97 (Kar.)] vide which Larger Bench decision of the Tribunal was upheld. There are decisions of various High Courts for the pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X