2005 (6) TMI 514

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..... .S. Sekhon, Member (T)]. After hearing both sides and on finding that the issue of Slivers as in this case which are captively consumed in manufacture of yarn are found to be excisable by a Bench of this Tribunal in case of Bombay Dyeing and Mfg. Co. Ltd., reported in 2004 (174) E.L.T. 242 (Tri.-Mumbai) and nothing contra being shown and also on finding that the notice issued in this case .....

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..... n that sense. Would induce us to conclude that duty demand on tops cannot be determined when it is found assessee has no machinery to manufacture tops as alleged in the notice. 2. The ld. DR valiantly tried to justify the order. We find that if Slivers are not tops as held by the ld. Commissioner tops could not be manufactured then demand on Slivers by calling them tops in the not .....

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