2018 (6) TMI 183

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..... None for the Respondent. ORDER [Order per: M.V. Ravindran] 1. This appeal is filed by Revenue against Order-in-Appeal No. 28/2009(G)CE & 18/2009(G)(D)CE, dated 22.09.2009. 2. None appeared on behalf of the respondent despite notice. Since the matter is of 2009, the same is taken up for disposal even in the absence of any representation from the Respondent. 3. Heard Ld. Commissioner(A.R.) On .....

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..... the grounds of appeal as summarised by Ld. Commissioner/AR emphasize that the duties are payable under section 3(1) of Central Excise Act, 1944 and the proviso on cotton waste produced during the manufacturing process of cotton yarn; cotton waste is also mentioned in the Customs Tariff Act as dutiable if produced or manufactured outside India; excess DTA sales made without permission from the Deve .....

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..... (259) ELT 3 (SC) set aside the said order of the Tribunal and remanded the matter back to the Tribunal for fresh consideration in accordance with the law. On a specific query from the Bench, she submits that the matter is now decided by the Tribunal by final order No. A/723-724/2012, dated 25.06.2012. 6. On perusal of the said order as reported at [2012(284) E.L.T. 572 (Tri.-Del.)], the Bench pr .....

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