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2013 (5) TMI 628 - PUNJAB & HARYANA HIGH COURTAppeal u/s 35-G – Waiver - Predeposit of duty - Order was passed relying upon an order of the CCE, Allahabad vs. Ramesh Food Products, 2[004 (11) TMI 103 - SUPREME COURT OF INDIA] - Held that:- In assesse's own case, the judgment of the Supreme Court has been examined by the Tribunal in respect of subsequent period and the claim of the Revenue in Ramesh Food Products' case (supra), has been found to be unsustainable, Tribunal was not right in relying upon the decision in Ramesh Food Products' case (supra) when the same has been explained by the Tribunal in assesse's own case. In favour of assesse. Order is set aside and remitted back to the Tribunal.
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