2007 (3) TMI 534

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.... Shri R.K. Singla, JCDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellants are required to pre-deposit duty amount of Rs. 37,16,263/- being the 8% of the value of by-products cleared by them which are excisable but exempted under Notification No. 115/75-C.E., dated 30-4-1975. The grievance of the appellant is that they have reversed the credit availed on the inp....

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....nt. He also submits that the Tribunal judgment rendered in the case of Rudra Bilas Kisan Sahakari Chini Mill Ltd. v. CCE - 2000 (121) E.L.T. 119 (T-NZB) in identical situation had been maintained by the Supreme Court as reported in 2006 (193) E.L.T. A194 (S.C.). The Tribunal had given an order in party's favour, in the case of CCE v. Shakumbari Sugar & Allied Industries Ltd. - 2004 (176) E.L.T. 81....

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....am. The learned JCDR stresses that even if it is per incuriam, it has to be followed for the purpose of ordering for pre-deposit of the amounts. 4. On a careful consideration, we notice that this Bench has already dealt with a similar matter in the cases of M/s. Ravindra Solvent Oils Private Ltd; M/s. JSW Ltd. and another which has also referred to an earlier order of Mumbai Bench in the cas....