Tata Chemicals Ltd. vs Commissioner Of C. Ex. on 29 January, 2007
1. The matter in controversy is that the order of the Tribunal passed on 4-12-2006 in the case of Texmo Industries v. CCE, Coimbatore and the order passed on 13-12-06 in the case of Rallies India Ltd. v. Commr. of Central Excise, Salem were claimed to be coming to rescue of each other. While this matter was taken up for an interim order on 22-12-2006, none of the two orders were placed by any of the parties before this Bench. Therefore, considering facts and circumstances of the case, order was passed directing the appellant to deposit Rs. 20.00 crores by the dates stipulated in that order. Soon after that, both the orders aforesaid emerged for which the petitioner came before this Bench stating that in view of legal controversy, modification of the order dated 22-12-2006 was warranted.