2010 (12) TMI 403

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..... the duty amount because admittedly, the duty has been paid by the Appellant though illegally - the Tribunal is directed to dispose of the said Appeal on merits without requiring the Appellant to make any pre-deposit - Decided in the favour of the assessee - 103 of 2010 - - - Dated:- 9-12-2010 - J.P. Devadhar and R.M. Savant, JJ. REPRESENTED BY : S/Shri Sridharan a/w, Prakash Shah i/by P .....

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..... India Ltd. v. Union of India and Ors. reported in 2009 (235) E.L.T. 614. 5. As regards the balance demand of Rs. 15 crores is concerned, the Tribunal has recorded a statement of fact that in spite of the prohibition from paying duty on the parts of tractors manufactured and captively consumed in the manufacture of tractors, the Appellant has in fact paid excise duty on the parts of tractors and .....

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