2005 (5) TMI 170

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..... th the requirement of pre-deposit and proceed to decide the main appeal. The issue in this appeal is whether a composite mill manufacturing fabrics as in the case of the appellants can avail of lower rate of duty under Notification No. 14/2002-C.E., dated 1-3-2002 in view of the fact that captively consumed yarn and base fabric do not pay any duty under Notification No. 22/1996-C.E., dated 23-7-19 .....

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..... y situated, have been granted duty concession by other Commissioners. As such, following the decision this Bench has arrived at in the above cited case of The Simplex Mills Co. Ltd., we set aside the impugned order passed by the lower appellate authority in this case and allow the appeal with consequential benefit. 4. The appeal and the stay petition are disposed off in the above terms. The oper .....

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