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TMI Blog2020 (9) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... s Notification cited above, first 8 Appeals in the table cited above are dismissed under the Litigation Policy without going into the merit of the case. Further, after completion of the hearing, learned AR for the Revenue brought to our notice that the issue which is involved in the present case has been referred to the larger Bench in appeal No. C/85110/2013. He further prayed that the present appeals should be adjourned awaiting the decision of the Larger Bench in the case of M/S. EUROTEX INDUSTRIES EXPORTS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLHAPUR [ 2020 (9) TMI 448 - CESTAT MUMBAI ]. Since the issue involved in the present case has already been referred to the larger bench, therefore, we order that three appeals are adjo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25/2006-07 dated 20.08.2007 3 C/88592/13 3,78,410 3,78,410 26/2006-07 dated 20.08.2007 4 C/88593/13 4,52,921 4,52,921 27/2006-07 dated 20.08.2007 5 C/88594/13 2,96,352 2,96,352 28/2006-07 dated 20.08.2007 6 C/88595/13 4,72,166 4,72,166 23/2006-07 dated 20.08.2007 7 C/88596/13 4,71,247 4,71,247 36/2007-08 dated 31.12.2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee has violated the conditions/provisions of Notification No. 52/2003-cus dated 31.3.2003, conditions mentioned in their Letter of Permission (LOP) and the undertaking given by them in their B-17 Bond by not paying customs duty leviable under Section 12 of the Customs Act, 1962, on 100% cotton comber Noil gone into the cotton waste generated during the course of manufacture of Absorbent cotton and subsequently cleared. On these allegations, periodical show-cause notices were issued to the assessee from time to time and after following the due process, the original authority confirmed the demand. Aggrieved by the said order, the assessee filed appeals before the Commissioner (Appeals), who allowed the appeal and set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 31.03.2003 and condition mentioned in their LOP were contravened with an intent to evade payment of duty. The learned AR took us through the various clause of Notification No. 52/2003-Cus dated 31.03.2003. 4. On the other hand, learned C.A. for the assessee defended the impugned order and submitted that the Commissioner (Appeals) has allowed the appeal of the assessee relying upon the ratio of the CESTAT s decision in the case of Synergies- Dooray Automotive Ltd. Vs. Commissioner of Central Excise, Visakhapatnam-I 2008-TIOL-682-CESTAT-Bang, which is fully applicable to the facts of the present case. He further submitted that the Department challenged the decision of Synergies- Dooray Automotive Ltd. (supra) before the Hon'ble H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 appeals from Sr. No. 1 to 8 of the table mentioned in para 1 of this order, can be dismissed under the Litigation Policy as per Circular No. F. No. 390/Misc/163/2010-JC, dated 17.12.2015, which prescribes the monetary limit of ₹ 10 lakhs. In view of the Customs Notification cited above, first 8 Appeals in the table cited above are dismissed under the Litigation Policy without going into the merit of the case. 8. Further, we note that after completion of the hearing, learned AR for the Revenue brought to our notice that the issue which is involved in the present case has been referred to the larger Bench in appeal No. C/85110/2013. He further prayed that the present appeals should be adjourned awaiting the decision of the Larger ..... X X X X Extracts X X X X X X X X Extracts X X X X
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