9911796707
TMI Blog2004 (5) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... R/98-Mum - A/205-230/2004-WZB/C-II X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption during the year 1994-95. 2. Shri R.K. Pardesi, learned JDR strongly opposes the contention of the learned advocate and argues that the value of clearances has to be computed w.e.f. 25-4-1994 as decided by the Larger Bench decision in the case of C.C.E., Coimbatore v. Marutham Textiles (P) Ltd. & Others - 2003 (153) E.L.T. 219 (Tri.-LB) = 2003 (55) RLT 382 (CEGAT-LB). He further sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oimbatore v. Marutham Textiles (P) Ltd. & Others (Supra) and Ramakrishna Engg. Works (Supra) are based on a reasoned decision of the Hon'ble Madhya Pradesh High Court. 3. Shri M.H. Patil, learned advocate states that there is essentially no difference between the majority order in the case of C.C.E., Surat (Supra) and decision of the Larger Bench in the case of C.C.E., Coimbatore v. Marutham ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave the same effect as that of the majority order in the case of C.C.E., Surat (supra). Accordingly, we set aside the impugned orders passed by the lower authorities and remand the matter to the Original Authorities below for re-determining the duty liabilities in terms of the decision of the Larger Bench of the Tribunal in the case of C.C.E., Coimbatore v. Marutham Textiles (P) Ltd. & Others - 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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