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2010 (8) TMI 312 - AT - Central ExciseAppeal – new plea at Tribunal stage - Rule clearly requires the appellants to confine to the grounds of challenge disclosed in the memo of appeal - appellants can raise new grounds subject however to the leave in that regard being obtained from the Tribunal - appellants have not obtained any such leave - appellants has not disclosed any reason for not raising the ground at any earlier point of time Regarding composite mill - in order to constitute a factory to be a composite mill, the manufacturer therein should be one who is engaged in processing of fabrics alongwith spinning of yarn from fibres and weaving or knitting or crocheting of fabrics within the same factory. - a factory cannot constitute a composite mill unless there is processing of fabrics alongwith spinning of yarn from fibres and there is payment of appropriate excise duty – the appellants claim about composite mill is totally devoid of substance. When the notification itself defines the term for the purpose of claiming benefit under notification, it is not permissible to take resort to the definition of similar word in some other notification. – Appeal dismissed
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