2011 (3) TMI 1083

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....ybody appeared nor is there adjournment request. Accordingly, we have heard the learned SDR Shri R.S. Sangia, appearing for the Revenue and have gone through the order of the Commissioner (Appeals).   2. It is seen that the appellate authority has not decided the issue on merit but the appeal stand dismissed by him for non-compliance with the stay order vide which the appellant was directe....

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....s Piramal (India) Ltd as reported in 2009 (244) ELT 321 and has not accepted the appellant s stand that inasmuch as the Modvat Credit involved in respect of input utilized in the manufacture of the final product stand reversed by them, the provisions of Rule 6(3)(b) would not be applicable.   5. We find that the Hon ble Gujarat High Court in the case of CCE Vs. M/s Ashima Dyecot Ltd. has u....