2009 (1) TMI 861

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..... t. ORDER [Order per : Archana Wadhwa, Member (J)]. - We have heard Shri Jayram Patel, Authorised Signatory of the appellant and Shri D.S. Negi, ld. SDR for the Revenue and have gone through the impugned order. 2. The appellants are engaged in the processing of fabrics and were required to discharge duty liability in terms of the Annual Production Capacity (APC) fixed under the Compou .....

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..... nds settled by the Hon ble Bombay High Court in the case of M/s. Om Textiles P. Ltd. v. CCS, Belapur [2006 (74) RLT 233 (Bom.) = 2014 (310) E.L.T. 236 (Bom.)] laying down that even in the absence of challenge to APC fixed by the Commissioner, benefit of law declared by the Hon ble Supreme Court is required to be extended to them. By following the said judgment, we set aside the impugned order and .....

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