2004 (12) TMI 547

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....i, Advocate, for the Appellant. Shri L. Narasimha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  For the purpose of hearing the appeal, the appellants are required to pre-deposit duty amount of Rs. 1,64,88,674/- and penalty of Rs. 10,00,000/-. We have heard the learned Sr. Advocate Shri E.P. Barucha accompanied by Shri M.P. Baxi, Advocate for the ap....

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.... by the Gujarat High Court in the case of M/s. Indica Laboratories Pvt. Ltd. v. Union of India - 1990 (50) E.L.T. 210 (Guj.). He submits that the Larger Bench has looked into this judgment and has distinguished the same and therefore, the Larger Bench judgment rendered in the case of Lupin Laboratories Pvt. Ltd. v. Commissioner is binding on the Commissioner and he ought to have followed the same.....