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TMI Blog2012 (10) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... red under the law – Held that:- Following the decision in case of T.R.F. Limited (2010 (2) TMI 211 - SUPREME COURT) that appeal of the revenue being is allowed and the impugned dismissing order is set aside. Appeal allowed. Issue remand back & decides in accordance with law on merits. - T.A. No. 21 & 22 of 2009 - - - Dated:- 14-9-2012 - MRS. JAYA ROY J. For the Appellant : Mr. Ratnesh Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -II Vs. Ores India Ltd. dated 24.10.2008 and Tribunal's order passed in CCE, Dibrugarh Vs. Kothari Products Ltd. Others dated 26.09.2008 as well as in the case of CCE, Bhubaneshwar-II Vs. Mahanadi Coalfields dated 16.10.2008. However, the view taken by the Tribunal in above cases has been reversed by the Division Bench of this Court (by us) in Tax Appeal No. 2 of 2009, Commissioner of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Appeal No. 346 of 2008, therefore, the merit of Excise Appeal No. 232 of 2008 could not have been decided without considering the Excise Appeal No. 346 of 2008 preferred by the revenue and, therefore, the order passed in Excise Appeal No. 232 of 2008 is also required to be set aside. In view of the above reasons, the Tribunal's order passed in Excise Appeal No. 232 of 2008 is also set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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