2003 (1) TMI 105

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..... Therefore, the tribunal was justified in placing reliance on the same while rejecting the appeal of the appellants.
N. Santosh Hegde and B.P. Singh, JJ. [Judgment per : Santosh Hegde, J.]. - The appellant is a composite unit engaged in the manufacture of manmade fabric falling under the erstwhile Tariff Head 18-III/18-E/22 and Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985. In the above process, it manufactures single ply yarn which is then used in doubling or multi-folding the same in a continuous process in their factory. The question that arises for consideration in this appeal is whether the appellant is liable to pay central excise duty on the manufacture of the single ply yarn or at the stage when the single ply .....

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..... before us Mr. D.A. Dave, learned senior counsel appearing for the appellants fairly conceded that the case of the appellant is covered against it by the above-cited two judgments. He, however, sought to place reliance on another judgment of this Court in the case of Collector of Central Excise, Bombay v. Polyset Corporation [2000 (115) E.L.T. 41 (S.C.)] and tried to persuade us to refer this issue to a larger bench contending that in view of the judgment of this Court in Polyset Corporation (supra) the earlier view of this Court in the case of Bhilwara (supra) as well as Banswara Syntex (supra) requires reconsideration. 4.We have carefully gone through the above-cited judgment and find no reason to agree with the contention of Mr. Dave. Th .....

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..... er judgment in Bhilwara Spinners Ltd. and it further held that the decision of this Court in the case of M/s. J.K. Cotton Spinning & Weaving Mills Ltd. and Anr. v. Union of India & Ors. (1987 Suppl. SCC 350), on which Mr. Dave also relied upon, that the observations in the J.K. Cotton Spinning case were not at variance with the judgment of this Court in Bhilwara Spinners. In view of the judgments of this Court in the case of Bhilwara and Banswara Syntex (supra), we are of the opinion that the judgment of the tribunal cannot be faulted. We are also of the opinion that the judgment of this Court in the case of Polyset Corporation (supra) does not, in any way, conflict with the earlier two judgments and so far as the law relating to the stage .....

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