TMI Blog2013 (11) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Hon'ble Supreme Court in toto - The doctrine of merger would squarely attract and as such it is not permissible for the department to arise the contention that part of the order is still survive and can now rely upon - the applicants have made out a case for total waiver of the dues - The pre-deposit of the dues waived and recovery stayed till the disposal – stay granted. - E/87085/13 - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the market. 4. We find that the adjudicating authority relied upon the earlier decision of the Tribunal in the case of M/s P B Pharmaceuticals Pvt. Ltd. vs. CCE, Ahmedabad 1995 (76) ELT 616 to say that the applicants and M/s Pharmachem Distributors are related person. 5. The contention of the applicant is that the decision of the Tribunal in the case of M/s P B Pharmaceuticals Pvt Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is that the demand is not sustainable. 7. The Revenue relies upon the findings of the lower authority and the decision of the Tribunal in the case of M/s P.B. Pharmaceuticals Ltd. and submitted that the Hon'ble Supreme Court set aside the demand on the ground of limitation only. The issue before the Hon'ble Supreme Court was whether the Revenue was right in demanding duty by invoking the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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