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2006 (11) TMI 31

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..... al No. 5223 of 2001 with Civil Appeal No - - - Dated:- 29-11-2006 - [Order]. - These two appeals are disposed of by this common order. For the sake of convenience, 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 .....

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..... a blended yarn comprising polyester and viscose amounts to manufacture and imposed a penalty on the respondent. He also ordered confiscation of the goods, plant and 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 r .....

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..... ats Ltd. reported in (2005) 13 SCC 160 which are in favour of the assessee and Aditya Mills Ltd. v. Union of India reported in (1988) 4 SCC 315; Collector of Central Excise 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 appea .....

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..... ade by the counsel for the appellant. The point in issue is concluded against the revenue and in favour of the assessee by the four decisions of this Court, referred to 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 decisi .....

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