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TMI Blog2004 (5) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... - 7-5-2004 - Smt. Archana Wadhwa, Shri C. Satapathy, JJ. REPRESENTED BY : S/Shri M.H. Patil, D.H. Mehta, Advocates, D.H. Nadkarni, CA and P.J. Shah, Advocates for the Appellant. Shri R.K. Pardesi, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. Heard both sides. Shri M.H. Patil, learned Advocate appearing for some of the appellants states that the main issue in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Pardesi, learned JDR strongly opposes the contention of the learned advocate and argues that the value of clearances has to be computed w.e.f. 25-4-1994 as decided by the Larger Bench decision in the case of C.C.E., Coimbatore v. Marutham Textiles (P) Ltd. Others - 2003 (153) E.L.T. 219 (Tri.-LB) = 2003 (55) RLT 382 (CEGAT-LB). He further states that the said decision of the Larger Bench is b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upra) and Ramakrishna Engg. Works (Supra) are based on a reasoned decision of the Hon ble Madhya Pradesh High Court. 3. Shri M.H. Patil, learned advocate states that there is essentially no difference between the majority order in the case of C.C.E., Surat (Supra) and decision of the Larger Bench in the case of C.C.E., Coimbatore v. Marutham Textiles (P) Ltd. Others (Supra) specially when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of C.C.E., Surat (supra). Accordingly, we set aside the impugned orders passed by the lower authorities and remand the matter to the Original Authorities below for re-determining the duty liabilities in terms of the decision of the Larger Bench of the Tribunal in the case of C.C.E., Coimbatore v. Marutham Textiles (P) Ltd. Others - 2003 (55) RLT 382 (CEGAT-LB), after allowing adjustments of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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