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TMI Blog2010 (10) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the case of Union of India v. Indian Aluminium Co. Ltd. and Collector of Central Excise v. Tata Iron & Steel Co. Ltd., governing the issue - In the circumstances, this is a fit case for grant of total exemption from payment of duty at this stage - The Tribunal is directed to hear the appeal on its own merits without insisting for pre-deposit. - 111 of 2010 - - - Dated:- 12-10-2010 - V.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. All these questions need serious consideration at the hands of Tribunal in view of the judgments of the Apex Court in the case of Union of India v. Indian Aluminium Co. Ltd., 1995 (77) E.L.T. 268 (S.C.) and Collector of Central Excise v. Tata Iron Steel Co. Ltd., 2004 (165) E.L.T. 386 (S.C.) governing the issue. In the circumstances, this is a fit case for grant of total exemption from paym ..... X X X X Extracts X X X X X X X X Extracts X X X X
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