2008 (1) TMI 728

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..... espondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. After hearing the matter for some time, we are of the view that the Appellants have a prima facie case in their favour and as such we waive the requirement of pre-deposit and proceed to hear the Appeal with the consent of both sides. 3. Shri Y.S. Loni, ld. DR appearing for the Department states that .....

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..... cation No. 108/1995-C.E. He further states that in the similar circumstances the Tribunal has allowed the exemption as may be seen from the following decisions :- (i)      Hindustan Coals Limited v. CCE, Vadodara-I - 2007 (219) E.L.T. 430 (Tribunal) = 2007 (81) RLT 504 (CESTAT - Ahbad.). (ii)    SPIC Organics Ltd. v. CCE, Chennai - 2006 (199) E.L.T. 73 (Tr .....

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