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2023 (11) TMI 1301

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..... passed by Commissioner of Central Excise (Appeals) - application has limited itself to the non-applicability of the decision of the Larger Bench in re Gauri Plasticulture P Ltd [ 2019 (6) TMI 820 - BOMBAY HIGH COURT] which, at all events, was referred to in the order of the Tribunal to dispose off submission that decision of Slovak India Trading Co Ltd [ 2006 (7) TMI 9 - KARNATAKA HIGH COURT] app .....

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..... For the Respondent : Shri Amrendra Kumar Jha, Deputy Commissioner (AR) ORDER PER: C J MATHEW This application filed by M/s Emcure Pharmaceuticals Ltd under section 35C(2) of Central Excise Act, 1944 contends that final order [no. A/86206/2022 dated 15th December 2022], disposing off excise appeal [no 85919 of 2015] challenging order [order-in-appeal no. PUN-EXCUS-001-APP-251-14-15 dated 25th Marc .....

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..... 3. We have heard Learned Authorised Representative. 4. It would appear that the application has limited itself to the non-applicability of the decision of the Larger Bench of Hon ble High Court of Bombay in re Gauri Plasticulture P Ltd which, at all events, was referred to in the order of the Tribunal to dispose off submission that decision of the Hon ble High Court of Karnataka in Union of India .....

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