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2014 (11) TMI 960 - GUJARAT HIGH COURTValidity of Tribunal's order - Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law by ignoring the High Court’s decision in case of Elson Packaging Industries Pvt. Ltd. [2004 (4) TMI 137 - CESTAT, MUMBAI] - Held that:- once High Court has directed the Tribunal to consider the decision in the case of M/s. Elson Packaging Industries Pvt. Ltd. and the Tribunal records this fact in Paragraph 1 of its judgment, but again fails to consider the said judgment, therefore, the impugned order of the Tribunal cannot be maintained. Under the circumstances, the impugned order of the Tribunal is set aside - Matter remanded back - Decided in favour of Revenue.
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