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2010 (4) TMI 177

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....<br>Hon'ble Ms. Jyoti Balasundaram, Vice-President Appearance: Shri M.N. Bharathi, Advocate for the Appellants Shri T.H. Rao, SDR for the Respondent CORAM: Hon'ble Ms. Jyoti Balasundaram, Vice-Pr....

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....ns of Section 76 and 78 ibid. 2. I have heard both sides and find that the issue stands settled by the decision of the Tribunal in Shanti Casting Works Vs. CCE, Coimbatore, 2009 (15) STR 219 holding....