2010 (9) TMI 1078

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2005/12th August, 2005 passed by the Customs, Excise Service Tax Appellate Tribunal, West Zonal Bench ( Tribunal for short) whereby and whereunder the Orderinoriginal dated 26th September, 2000 passed by the Commissioner of Central Excise, Mumbai was set aside. The appeal was admitted by this Court vide order dated 29th June, 2006 to consider the following substantial questions of law: a. Wh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rocessed manmade fabrics and cotton fabrics falling under Chapter 54, 55 and 52 respectively of the First Schedule of the Central Excise Tariff Act,1985. The excise duty on said fabrics was to be discharged as per the Hot Air Stenter Independent Textile Processor Annual Capacity Determination Rules, 1998 ( Rules of 1998 for short) read with the provisions of Rule 96ZQ of the central Excise Rul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng aggrieved by the aforesaid order, the appellate jurisdiction of this Court is involved by the Revenue to challenge the order of the Tribunal. 6. When the aforesaid appeal was called out for hearing Mr.Pardeshi, learned Counsel appearing for the Revenue and Mr.Patil appearing on behalf of the assessee agreed that in view of the judgment of the Madras High Court in the case of M/s. Beauty Dyer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X