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2003 (3) TMI 105 - SC - Central ExciseWhether there was an error apparent on the face of the record of the judgment dated 15-6-1998 as argued by the led coarneunsel for the appellant? Whether the Tribunal has erred in holding that the 'Taspa' yarn is classifiable and assessable to duty of excise under Heading No. 56.06? Held that:- The yarn manufactured by the appellant is only 'Taspa' yarn/fancy yarn and is classifiable and chargeable to duty under Chapter Heading No. 56.06 of the Central Excise Tariff and, therefore, the appellant is liable to pay duty in contravention of Rule 174 read with Section 6 etc. of the Central Excise and Salt Act, 1944. No error of law or any perversity in the reasoning adopted by the Commissioner or by the Tribunal on the facts of these cases. On the contrary, in our view, the decision of the Commissioner and the Tribunal are well sustained on the evidence on record and calls for no interference in these appeals moved by the appellant. The orders passed by the Commissioner as confirmed by the Central Excise and Gold (Control) Appellate Tribunal confirmed and reject these appeals.
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