2006 (9) TMI 436

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..... r, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. The appellant is required to pre-deposit duty amount of Rs. 1,21,47,769/- and penalty of Rs. 15,00,000/-. The appellants have been held to be violated the Notification No. 30/2004-C.E. dated 9-7-2004 which grant benefit of yarns procured from out side and subjected to any process other than texturising, by a manufacturer w .....

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..... missioner s finding is not correct. He submits that the Notification only refers to yarn procured from outside and subjected to any process. They did not have facility of manufacture of yarns or texturising yarn. Therefore, the order is not sustainable in law. 2. The learned DR submits that mere fact of two machines were unused, without power connection is sufficient to deny the benefit of the n .....

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