2005 (8) TMI 669

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..... i S.S. Sekhon, Member (T) Shri V. Sridharan and J.H. Motwani, Advocates, for the Appellant. Shri A.K. Saxena, DR, for the Respondent. ORDER After hearing both sides for some time on the applications for waiver of pre-deposit of duty and penalty, we find that it was possible to decide the appeals at this stage as the issue in dispute viz. eligibility to the benefit of exemption in terms of Noti .....

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..... ribunal vide Order No. A/673/WZB/MUM/2005-C-II, dated 4-5-2005 [2005 (190) E.L.T. 217 (Tribunal)] in the context of Notification No. 14/2002 which is worded similar to the Notification No. 06/2002 held that the benefit of exemption was available to the composite mill in question in similar circumstances. The ratio of the above orders are applicable on all fours to the facts of the present appeals .....

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