2012 (6) TMI 27

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..... ring of Appeal No.E/928/2011.   2. Ld.Counsel submits that the issue is now squarely covered by the various decisions of this Tribunal and more specifically by this very Bench in the case of Dhanraj Industries Vs. CCE Vapi 2010 (251) ELT 436 (Tri-Ahmd.). After hearing both sides for some time, we find it that the issue is now squarely covered in favour of the assessee. Hence, we allow the ap .....

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..... bsp; 5.We have considered the submissions made by both the sides. Since we heard both the sides at length and provisions of notification was also discussed, we consider it appropriate that instead of deciding on the stay petition alone, the appeals themselves can be taken up for decision. Further, the application for modification of the stay order also has to be allowed in view of the discussion .....

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..... ed to Larger Bench, we find that Shri C.N.B. Nair, Ld. Member (Technical) was the member in both the cases has rightly pointed out by the learned advocate and further we also find that even the SDR representing the department was same. Further, after going through the notifications and the decisions of the Tribunal we find that the subsequent decisions have interpreted the notifications correctly .....

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