P B LABORATORIES VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-V - Central Excise - Case Laws

P B LABORATORIES VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-V - Central Excise - CESTAT MUMBAI - Tri - Doctrine of merger Waiver of Pre-deposit Held that - Following P B PHARMACEUTICALS LTD. Versus UNION OF INDIA 2011 (5) TMI 694 - GUJARAT HIGH COURT - the Revenue cannot rely upon the earlier decision of the Tribunal as the same has been set aside 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................................... Central Excise - Case Laws