2007 (1) TMI 466

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....Appellant. Shri K.K. Biswas, Advocate, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  The matter in controversy is that the order of the Tribunal passed on 4-12-2006 in the case of Texmo Industries v. CCE, Coimbatore and the order passed on 13-12-06 in the case of Rallies India Ltd. v. Commr. of Central Excise, Salem were claimed to be coming to rescue of each other. Wh....

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....ble. Most important aspect in this case is the fertilizer produced for the farmers is a matter of national interest. Further, the Ld. Counsel appearing for the appellant was fair enough to state in the last occasion of hearing that Rallies India [2007 (208) E.L.T. 25 (Tri.-LB)] order has gone against him. He submitted that still a prima facie case is in its favour and today in support of his argum....

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....not be oppressive. 3. The Ld. Counsel appearing for the Revenue repeatedly submitted that Revenue has a very strong case based on the CENVAT Credit Rules, 2004. Total reliance was placed on Rallies India's case which was decided on 13-12-2006. That was latest decision and that should be followed. The Ld. Counsel also made his efforts to justify that Rallies India case holds the field and i....