TMI Blog2012 (10) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to manufacture - appeal allowed with consequential relief, if any - stay application is also disposed of. - E/1324/2012 - ORDER NO: S/270/12/SMB/C-IV & A/162/12/SMB/C-IV - Dated:- 12-9-2012 - P R Chandrasekharan, J. Appellant Rep by: Shri J.C.Patel, Adv. Respondent Rep by: Ms. D.M.Durando, Dy. Commr. (AR) Per: P.R.Chandrasekharan: The appeal and stay application ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority was rejected. Hence the appellant is before me. 4. The learned counsel for the appellant submits that the issue involved herein has been decided by the Hon'ble High Court of Bombay in the case of Commissioner of Central Excise, Pune-III vs. Ajinkya Enterprises Ors. and the hon'ble High Court of Gujarat at Ahmedabad in the case of Commissioner of Central Excise Customs, Sur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions. As the issue is in narrow compass, after dispensing with the requirement of pre-deposit I take up the appeal for disposal. 7. As rightly pointed out by the learned counsel for the appellant the hon'ble High Court of Bombay in the case of Ajinkya Enterprises case, cited supra, has held as follows: 10. Apart from the above, in the present case, the assessment on decoiled HR / CR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of Creative Enterprises has been upheld by the Apex Court (see 2009 (243) E.L.T. A121) by dismissing the SLP filed by the Revenue. Similar view was held by the hon'ble High Court of Gujarat in the case of Creative Enterprises also. Ratio of these decisions squarely applies to the facts of this case. 8. Respectfully following these decisions, I allow the appeal with consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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