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TMI Blog2014 (8) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has dismissed their appeal for non-compliance of the stay order passed by the Tribunal which was challenged by the appellant before the Hon'ble High Court of Bombay and vide order dated 8-5-2014, the Hon'ble High Court of Bombay set aside the stay order passed by the Tribunal and restored the matter back to the Tribunal to reconsider afresh the stay application filed by the appellant. 2. The appellant has submitted that during the pendency of appeal before the Hon'ble High Court against the stay order, the appeal itself was dismissed for non-compliance of the stay order therefore, as stay order of this Tribunal has already been set aside by the Hon'ble High Court of Bombay. In these circumstances, the order of dismissal of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same were adjudicated and demands were confirmed along with interest and equivalent penalty was also imposed. Another show cause notice issued for the period 1-12-2010 to 30-12-2011 on 12-12-2011 and for the period 1-10-2011 to 31-3-2012 issued on 10-8-2012; these show cause notices were also adjudicated and demands along with interest have been confirmed, penalties were also imposed. Aggrieved from all the orders, the appellant is before us by way of these appeals along with applications of stay. 7. After hearing both sides at length, we find the appeal themselves can be disposed of at this stage, therefore, we waive the requirement of pre-deposit and take up the appeal for final disposal. 8. Shri D.B. Shroff, ld. Sr. Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 28-6-2010 are required to be confirmed. 10. Heard both sides. Considered the submissions. 11. It is admitted fact that to classify the product in question under Chapter 54, it is required to be obtained through the process mentioned in Note 1 to Chapter 54 of Central Excise Tariff Act, 1985. The Chapter Note 1 to the Chapter 54 is reproduced as under :- "4. Chapter 54 of the Tariff, relates to man-made Filaments and its Chapter note/defines man-made fibres, as under :- "Throughout the First Schedule, the term man-made fibres" means staple fibres and filaments of organic polymers produced by manufacturing processes, either : (a) By polymerization of organic monomers, such as polyamides, polyeste ..... X X X X Extracts X X X X X X X X Extracts X X X X
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