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TMI Blog2017 (2) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... nd dispute the value of clearance allowed by the competent authority, which in the case was the Development Commissioner. In view the decision in case of Commissioner of C. Ex. & Cus. Versus Sabnam Synthetics Ltd. [2010 (2) TMI 1136 - GUJARAT HIGH COURT], no fruitful purpose would be served in remanding the matter to the learned tribunal to consider the issue on merits which is already concluded against the revenue in view of the decision of the Hon'ble Supreme Court in the case of Virlon Textile Mills Ltd. Versus Commissioner of Central Excise, Mumbai, [2007 (4) TMI 6 - SUPREME COURT OF INDIA] as well as decision of the Division Bench of this Court in the case of very assessee and against the very impugned judgement and order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) recover the duty of Excise of ₹ 34,00,011/- leviable on finished goods (including rejects) and waste yarn valued at ₹ 52,49,838/- from them under proviso to Section 11A(1) of Central Excise Act, 1944; (ii)recover the duty of Excise of ₹ 6,88,236/- leviable on indigenous POY/PFY (raw material) valued at ₹ 19,94,887/- from them under proviso to Section 11A of Central Excise Act, 1944; (iii)recover the duty of Customs amounting to ₹ 36,21,129/- leviable on imported POY/PFY (raw material) valued at ₹ 40,72,894/- from them under Section 72 of Customs Act, 1962 read with proviso to Section 28(1) of Customs Act, 1962; (iv)impose penalty on them under Rule 209 of Central Excise Rules, 1944 read with S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority, which in the case was the Development Commissioner. 2.04. It appears that after the the order passed by the learned tribunal in the aforesaid appeals preferred by the assessee, by which the learned tribunal has quashed and set aside the order passed by the adjudicating authority, revenue preferred appeals before the CESTAT being Appeal Nos.E/93 to 95/2003. The same has been dismissed by the learned CESTAT without further entering into the merits of the appeal and solely on the ground that in view of the decision of the Larger Bench of the learned tribunal in the case of Commissioner of C. Ex. New Delhi Versus L.M.L. Ltd. (Scooter Division), reported in 2002 (143) ELT 431 (Tri. LB) appeals preferred by the revenue are requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the adjudicating authority, the assessee preferred appeals before the learned tribunal and the learned tribunal has allowed the said appeals on merits and has quashed and set aside the orders passed by the adjudicating authority. It appears that the order passed by the adjudicating authority has been set aside by the learned tribunal in the appeals preferred by the assessee. It is required to be noted that the order passed by the learned tribunal in the appeals preferred by the assessee has been confirmed by the Division Bench of this Court in the decision reported in Commissioner of C. Ex. Cus. Versus Sabnam Synthetics Ltd. reported in 2015 (321) ELT 436 (Gujarat) , which is further confirmed by the Hon'ble Supreme Court. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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