TMI Blog2009 (9) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... aran, JCDR and B.B. Agarwal, JCDR, Calcutta for the Respondent JUDGEMENT Chittaranjan Satapathy:- 1. Heard both sides. Appeal No. E/478/05 filed by the appellant assessee M/s. Sterling Biotech Ltd., and Appeal No. E/309/09 filed by CCE, Salem, against M/s. Sterling Biotech Ltd., were not listed today. However, as the issue relating to these two appeals is the same as in the case of other three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bay. In view of the fact that the Hon'ble High Court of Bombay has decided the issue in favour of the appellant assessee, and there is no stay on the operation of the said order, following the ratio of the same, we allow the appeals No. E/478/2005, E/265, 935/2006 and E/814/07 filed by the appellant assessee and dismiss the appeal No.E/309/2009 filed by the department. Order pronounced and di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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