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TMI Blog2013 (5) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court has been examined by the Tribunal in respect of subsequent period and the claim of the Revenue in Ramesh Food Products' case (supra), has been found to be unsustainable, Tribunal was not right in relying upon the decision in Ramesh Food Products' case (supra) when the same has been explained by the Tribunal in assesse's own case. In favour of assesse. Order is set aside and remitted ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g question of law arises for consideration: Whether the Hon'ble Tribunal is correct in placing reliance upon the decision of the Apex Court which was in the context of an altogether different notification and which already stands distinguished by the Hon'ble Tribunal in the proceeding for the earlier period in the Appellants' own case? The appellant is engaged in the manufacturing of pharmac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 13.05.2010, wherein the judgment in Ramesh Food Products' case (supra) was considered and demand of duty denying the benefit under the notification was found to be unsustainable. Learned counsel for the appellant contends that the said order was referred to before the Tribunal, but the same has not been taken note of while deciding the application for waiver of the amount of pre-deposit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been found to be unsustainable, we find that the Tribunal was not right in relying upon the decision in Ramesh Food Products' case (supra) when the same has been explained by the Tribunal in assesse's own case. Consequently, while answering the question in favour of the assessee, we set aside the order passed by the Tribunal on 26.09.2012 and remit the matter back to the Tribunal for passing a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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