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TMI Blog2007 (3) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... that appellant contention is correct - App. No. E/Stay/515/2006 in A. E/741/2006 - Stay Order No. 297/2007 - Dated:- 26-3-2007 - [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellants are required to pre-deposit duty amount of Rs. 37,16,263/- being the 8% of the value of by-products cleared by them which are excisable but exempted under Notification No. 115/75-C.E., dated 30-4-1975. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aram Solvex Ltd. - 2006 (200) E.L.T. 606 (Tri.-Mumbai) which is directly on this point. He also submits that the Tribunal judgment rendered in the case of Rudra Bilas Kisan Sahakari Chini Mill Ltd. v. CCE - 2000 (121) E.L.T. 119 (T-NZB) in identical situation had been maintained by the Supreme Court as reported in 2006 (193) E.L.T. A194 (S.C.). The Tribunal had given an order in party's favour, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. has not been looked into. Therefore, this judgment of Rallies India Ltd. is per incuriam . The learned JCDR stresses that even if it is per incuriam , it has to be followed for the purpose of ordering for pre-deposit of the amounts. 4. On a careful consideration, we notice that this Bench has already dealt with a similar matter in the cases of M/s. Ravindra Solvent Oils Private L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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