2010 (12) TMI 593

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....spondent. [Order per : Harsha Devani, J. (Oral)]. - In this appeal under Section 35G of the Central Excise Act, 1944, (the Act), the appellant-assessee has challenged order dated 5th February, 2009 [2011 (264) E.L.T. 223 (Tri. - Ahmd.)] passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) by proposing the following two questions : "(1) Whether on the facts ....

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....hat an identical issue had been considered by the Tribunal in the case of M/s. Mafatlal Industries vide order dated 26-11-08 [2009 (245) E.L.T. 265 (Tribunal)] and by taking note of the judgment of the Supreme Court in the case of M/s. Solaris, 2007 (214) E.L.T. 481 (S.C.) as also the Tribunal's decision in the case of M/s. Reliance Industries, had denied the benefit. However, the Tribunal had hel....