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2015 (10) TMI 914 - CESTAT NEW DELHI

2015 (10) TMI 914 - CESTAT NEW DELHI - 2015 (323) E.L.T. 407 (Tri. - Del.) - Restoration of appeal - whether making thread amounts to manufacture and is chargeable to duty - held that:- The question of application for advance ruling arises only when an eligible person wants the authority’s decision on some question relating to rate/levy of duty, valuation, etc., and the absence of assessment order against him, he cannot approach the Tribunal or any High Court. But when there is an adverse order .....

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-1-2014 dismissing the appeal on the ground that the impugned order does not adversely affect him, suffers from a mistake apparent from record - Appeal restored. - E/2119/2006 - Misc. Order No. M/51281/2015-EX(DB) - Dated:- 23-3-2015 - Shri Rakesh Kumar , Member (T) and S.K. Mohanty, Member (J) Ms. Surbhi Sinha, Advocate, for the Appellant. Shri Ranjan Khanna, AR, for the Respondent. ORDER [Order per : Rakesh Kumar, Member (T)]. - In this case, the appellant are manufacturer of polyester thread .....

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9/2000-D, dated 27-9-2000 had held that the process amounts to manufacture. On Revenue s appeal, this order of the Assistant Commissioner reversed by the Commissioner (Appeals) vide Order-in-Appeal dated 3-2-2006 against which this appeal has been filed by the appellant. 3. The Tribunal vide Final Order No. 50128, dated 8-1-2014, after hearing both sides, dismissed the appeal. The order dated 8-1-2004 is reproduced below : Ld. counsel does not explain whether the issue involved in the appea .....

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rned counsel for the appellant pleaded that the appeal has been filed against the Commissioner (Appeals) s order holding that making sewing thread by the appellant amounts to manufacture and would attract central excise duty, that this decision adversely affected the appellant, that in view of this decision of the Commissioner (Appeals), two show cause notices have been issued for demand of duty of ₹ 3,83,960/- and ₹ 9,765/- in respect of manufacture and clearance of polyester thread .....

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pleaded that the order also mentions that if the appellant is aggrieved in future, it is left to the appellant to come before the Tribunal for reddersal of the grievance, if so advised, and since on the basis of the Commissioner (Appeals) s order, two show cause notices have already been issued, this appeal must be considered on merit. 5. Shri Ranjan Khanna, ld. DR opposed the ROM application, pleading that the recall of the order dated 8-1-2014 by allowing the restoration application shal .....

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ng filed by the department against the Assistant Commissioner s order before the Commissioner (Appeals), the Commissioner (Appeals) vide his order dated 3-2-2006 reversed the Assistant Commissioner s order holding that the process of making sewing thread would amount to manufacture. The appellant, being aggrieved with this order, which is against them, have filed this appeal before this Tribunal under Section 35B. In our view, once an appeal has been filed against the order of the Commissioner ( .....

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