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2011 (2) TMI 749 - CESTAT, AHEMDABADRemand - Revenue filed an appeal their against before the Hon'ble Gujarat High Court, which stands disposed off vide their order dated 06.10.2010 - The Hon ble High Court has observed that inasmuch the Commissioner had not decided the issue on merits, the Tribunal should have remanded the matter in terms of the Hon'ble Supreme Court decision in the case of Commissioner of Central Excise, Chandigarh vs. Smithkline Beecham Company Health Company Ltd [2003 -TMI - 46677 - SUPREME COURT OF INDIA] - order of commissioner (appeals)set-aside and matter remanded back.
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