2013 (11) TMI 1197

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....ent : Mr Ahibaran Additional Commissioner (AR) PER : S S Kang Heard both sides. 2. The appellant filed this application for waiver of pre-deposit of duty of rs. 78,92,155/- interest and penalty/ 3. The applicants are engaged in the manufacture of P&P medicaments. The goods manufactured by the applicants were cleared to M/s Pharmachem Distributors who in turn sold the goods in the marke....

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....d the appeal filed by the assesse. Subsequently, the Hon'ble Gujarat High Court in the applicant's own case reported in 2011 (273) ELT 34 (guj) held that the Revenue cannot rely upon the earlier decision of the Tribunal as the same has been set aside by the Hon'ble Supreme Court in toto. The Hon'be Gujarat High Court also held that the doctrine of merger is applicable in the facts and circumstance....

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.... Court. Therefore, the demand is rightly made. 8. We find that the Revenue relies upon the earlier decision of the Tribunal reported in 1994 (76) ELT 616. The decision of the Tribunal is set aside by the Hon'ble Gujarat High Court reported in 2011 (273) ELT 34 (Guj) while taking into consideration the earlier decision of the Tribunal and the decision of the Hon'ble Supreme Court held that the H....