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TMI Blog2006 (11) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the facts are taken from Civil Appeal No. 5223 of 2001. 2.Revenue, being aggrieved, has filed this appeal under Section 35L(b) of the Central Excise Act, 1944 (for short 'the Act') against the Final Order No. C-1/574 dated 13-3-2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench at Mumbai passed in Appeal No. E/1115R/96. Bom. By the impugned order the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machinery with an option to redeem them on payment of fine. 5.The Tribunal has reversed the order of the Collector relying upon two decisions of this Court in Porritts & Spencer (Asia) Ltd. v. Collector of Central Excise, New Delhi reported in 11995 Supp. (3) SCC 219 and Collector of Central Excise, Jaipur v. Banswara Syntex Ltd. reported in 2(1996) 11 SCC 55 in which it has been held that doubli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise v. Rajasthan Spg. & Wvg. Mills Ltd. reported in 1993 Supp. (1) SCC 420(II) and C.C.E., Calcutta v. Bowreah Cotton Mills Ltd. reported in (1997) 11 SCC 106 which are in favour of the revenue. 7.The point involved in this appeal has specifically been dealt with by this Court in Porritts & Spencer (Asia) Ltd. (supra) which held that doubling or multi folding of yarn does not result in the emer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above, out of which three decisions are by the three Hon'ble Judges. It is true that in the case of Porritts & Spencer (Asia) Ltd. (supra) the decision of this Court in Aditya Mills Ltd. (supra) was not taken note of but the decision of the Tribunal which was confirmed in Aditya Mills Ltd. (supra) had been taken note of and was distinguished. 9.For the reasons stated above, we do not find any mer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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