2010 (4) TMI 802

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..../05, 06/III/SMC/WZB/06 dated 03.11.2005 was challenged by the appellants before the Hon'ble Gujarat High Court and Hon'ble Gujarat High Court remanded the matter to this Tribunal with following observations :- "The orders passed by the Tribunal are set aside and matters are remanded back to the Tribunal for reconsideration of the question of applicability Section 11AC of the Central Excise Act in....