TMI Blog2022 (12) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... similar to the controversy in the case of COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD-II VERSUS MAIZE PRODUCTS [ 2008 (8) TMI 365 - HIGH COURT OF GUJARAT AT AHMEDABAD] wherein the Hon ble High Court of Gujarat has dismissed the department s appeal. Subsequently, the High Court order COMMISSIONER OF C. EX., AHMEDABAD-II VERSUS ANIL PRODUCTS LTD. [ 2010 (7) TMI 444 - GUJARAT HIGH COURT] in the case of Maize Products was challenged before the Hon ble Supreme Court and the Hon ble Supreme Court in COMMR. OF CEN. EXC. -II, AHMEDABAD VERSUS M/S. MAIZE PRODUCTS [ 2009 (11) TMI 1024 - SC ORDER] dismissed the Revenue s appeal. The ruling laid-down in the case of M.s, Maize Products will be prevalent over the judgment of M/s Nicholas Piramal (I) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. 5. We have carefully considered the submission made by learned Authorised Representative and perused the record. For the ease of reference, we reproduce the relevant finding of the learned Commissioner whereby he dropped the proceedings of the show cause notice. 8 . I have carefully gone through the facts on record. find that the direction in Hon'ble Tribunal's Order No. A/2825/WZB/AHD/2008 dated 15.12.2008, was limited to verification of the claim of the noticee that either they had not availed Cenvat credit or, if availed, they had reversed Cenvat credit proportionately. The Hon'ble Tribunal observed that :- 1 ... we find that the issue stands now decided by the Larger Bench decision of the tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14.07.2010 in the case of Maize Products was challenged before the Hon ble Supreme Court and the Hon ble Supreme Court vide order dated 20.11.2009 dismissed the Revenue s appeal. 7. In view of the above development, the ruling laid-down in the case of M.s, Maize Products will be prevalent over the judgment of M/s Nicholas Piramal (I) Limited passed by Hon ble Bombay High Court. Moreover, this Tribunal being under the jurisdiction of Hon ble Gujarat High Court, judgment of M/s. Maize Products is more relevant and binding than any other judgment. Therefore, we do not find any infirmity in the order of learned Commissioner. Accordingly, the impugned order is upheld and Revenue s appeal is dismissed. (Pronounced in the open court on 28.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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