TMI Blog2014 (11) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - Matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s decision in case of Elson Packaging Industries Pvt. Ltd. ? 3. Learned counsel Mr. Paresh V. Sheth appearing for the respondent states that instead of admitting the appeal, the appeal may be disposed of at the admission stage itself. With the consent of learned counsel for the parties, we have taken up this appeal for final disposal on the aforesaid question. 4. Learned Senior Standing Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Packaging Industries Pvt. Ltd. has also been confirmed by Division Bench of this Court and the decision is reported in 2010 (257) E.L.T. 509 (Guj.) (Tax Appeal No. 91 of 2005 decided on 9-5-2005). He, therefore, submitted that though the Tribunal was directed to consider the said judgment, the Tribunal again without considering the said judgment in the case of M/s. Elson Packaging Industries Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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