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M/s. Veena Processing Mills Ltd. Versus Commissioner of Central Excise, Salem

2015 (10) TMI 1144 - CESTAT CHENNAI

Duty demand - Compounded levy scheme - Determination of Annual Capacity of Production - ‘Hot air Stenter' - Independent Textile Processors - Held that:- Issue has been decided by this very bench in the case of Sanoo Fashion Pvt. Ltd.(2010 (6) TMI 712 - CESTAT AHMEDABAD), where the Tribunal by relying the Hon'ble High Court of Madras and allowed the appeal. I find that the lower appellate authority has not considered the Hon'ble High court of Madras's order and relied the Hon'ble High Court of Gu .....

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riasami, Member (T),J. For the Appellant : Mr J Shankararaman, Adv. For the Respondent : Mr B. Balamurugan, AC (AR) ORDER Per: R Periasami: Application filed by the appellant for change of cause title from M/s. Veena Processing Mills Ltd. to M/s. Superfine Bleaching Co. Ltd. is allowed. 2. The short issue involved in this appeal relates to duty demand of ₹ 7,85,943/- under compound levy scheme for the period 1996-97 on the Hot air Stenter' installed by the appellant under Independent T .....

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re Hot air Stenter' was closed and sealed by the department for the period 24 days in January, 2001 and 15 days in February,2001. Since it was not in operation, duty payment does not arise as the closure and seal has been duly verified by the Superintendent of Central Excise and confirmed that Hot air Stenter' was not in operation. He produced a copy of the ledger under Annexure-B page-20 of appeal papers. He also submits that the Hon'ble High Court of Madras has set aside the rules .....

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nd claim abatement afterwards. 4. After hearing both sides I find that the issue has been decided by this very bench in the case of Sanoo Fashion Pvt. Ltd.(supra), where the Tribunal by relying the Hon'ble High Court of Madras and allowed the appeal. I find that the lower appellate authority has not considered the Hon'ble High court of Madras's order and relied the Hon'ble High Court of Gujarat's decision in the case of Ambuja Cements Vs. UOI. Both the lower appellate authori .....

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