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2011 (2) TMI 749

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....nbsp; Vide order No. A/1249/WZB/AHD/2009 dated 19.6.2009, the appeal filed by the appellant against the order of Commissioner (Appeals) was remanded to the said appellate authority for deciding the matter on merits inasmuch as, the Commissioner (Appeals) has dismissed the appeal for non compliance with the stay order passed by him directing the appellants to deposit a part amount. While remanding....

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....upreme Court decision in the case of Commissioner of Central Excise, Chandigarh vs. Smithkline Beecham Company Health Company Ltd 2003 (157) ELT 497 (SC). By observing so, the Hon ble High Court has set-aside the order of the Tribunal and remanded the matter for fresh decision.   3. After hearing both the sides, we find that the earlier order of Tribunal did not decide the appeal on merits a....