9911796707
TMI Blog2007 (1) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... cate, 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. While this matter was taken up for an inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 argument, he relied on the order of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 in favour of Revenue. 4. Heard carefull ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the order dated 22-12-2006 would prevent public mischief and would not shake citizens faith in the impartiality of public administration. Accordingly, it is ordered that the order dated 22-12-2006 may remain inoperative as an interim measure and expeditious disposal of the appeal may be taken up. It would be proper for both the sides to make themselves ready with all documents for expeditiou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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