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TMI Blog2017 (1) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... f the final products given in Col. 3 of the table annexed to the Notification, from the whole of the duty of excise and additional duty of excise leviable thereon - Synthetic Tops are used in the manufacture of yarn within the factory of production and the said yarn is further used in the manufacture of fabrics - Appeal dismissed - decided in favor of the assessee. - Excise Appeal No. 3156/2010-EX (DB) - 56039/2016 - Dated:- 22-12-2016 - Dr. Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) Shri Amresh Jain, DR for the appellant/Revenue Shri Prakash Shah, Advocate for the respondent ORDER Per Ashok K. Arya The Commissioner of Central Excise, Bhopal is in appeal against the Order dated 29.06.2010 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 to July, 2004. In that proceedings, the Department accepted that Polyester Tops/man made yarn used in the manufacture of yarn and further used in the manufacture of the fabrics were exempted by virtue of Notification No.67/95 and Notification No.22/96. The Department had not disputed that the Polyester Tops/Manmade Yarn/Wool Tops are exempted by virtue of the exemption Notification No.67/95 and Notification No.22/96. The department, no doubt, disputed the exemption from AED (T T) . (ii) It is evident from paragraph 11.03 of the Order-in-Original dated 14.08.2007 passed by the predecessor of the learned Commissioner of Central Excise that the exemption from payment of basic excise duty on Polyester Tops/Manmade Yarn/Wool Tops by virt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carefully considered the submissions made on behalf of both the sides. 6. We find that on this subject matter, the respondent in support of their contentions refers to the Order dated 14.08.2007 of the Commissioner (Appeals), Bhopal, wherein the Commissioner observes in paras 11.07 and 11.08 as under:- 11.07 .in a similar case, the Hon ble CESTAT (WB) Mumbai has upheld the decision taken by the Commissioner, Central Excise, Mumbai-III in their own case and the Hon ble CESTAT has observed in their Order No.A-510/WZB/2005/C-III dated 17.03.2005 that:- When goods of the description mentioned in the schedule chargeable with duty of excise under Central Excise Act, 1944 read with any notification for the time being in force issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned . 11.08 I find from the above that the issue is finally settled by the CERA and I do not hesitate to conclude that the case is without any merit and is not sustainable under law. Held accordingly. 6.1 After having gone through the above cited orders of the Commissioner (Appeals) and the contents of the Notification No.67/95-CE and Notification No.22/96-CE dated 23.07.1996 there cannot be any demand on the Polyester Tops /Manmade Yarn/Wool Tops, which are used in the manufacture of yarn, and further used in the manufacture of fabrics as Synthetic tops, which are classified under Central Excise Tariff 5506.20 appearing in Col.3 at S.No.1 of notification No.22/96-CE (supra). In this regard, we refer to the Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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