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2018 (10) TMI 1154

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..... formed or not, the letter dated 5-6.12.2005 was not in existence based upon which the judgment has been delivered. Resultantly, as there is an error apparent on the face of the record, warranting review, the judgment delivered by this Court dated 31.1.2018 is hereby recalled - All these appeals are restored to their original number and be listed before this Court on 26th November, 2018 - review petition allowed. - Review Petition No.374 of 2018, Review Petition No.375 of 2018 And Review Petition No.376 of 2018 - - - Dated:- 10-10-2018 - S. C. Sharma And Virender Singh JJ. For the Petitioners : Shri Prasanna Prasad, learned Counsel alongwith Shri Amol Shrivastava, learned Counsel For the Respondents : Shri Alok Bharthwal, lea .....

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..... nt Commissioner, Noida Special Economic Zone. Para-3 of the aforesaid communication reads as under :- 3. However, in case of cotton waste the applicable duty is NIL unconditionally in terms of S. No.15 of Notification No.23/2003-CE dt. 31.03.2002 (erstwhile Notification No.6/97-CE dt. 01.03.1997). Therefore the benefit of NIL duty is available irrespective of the fact whether DTA sale entitlement is available with the unit or not. Under the circumstances, this office feels that the value of such clearance cannot be counted against DTA sale entitlement in terms of para 6.8(e) of ETP and notification 23/2003-CE dt. 31.03.2003. 14. He has further drawn our attention to the decision of the Apex Court in the case of Virlon Textile Mi .....

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..... edge of Commissioner of Central Excise by the Development Commissioner, Noida Special Economic Zone. The letter of the Development Commissioner ( Annexure D ), reads as under:- To Shri Arvind Singh Commissioner of Central Excise Manik Bagh Palace Indore. Sub: Central Excise case against M/s STI India Ltd., Sonvey Indl Area, Rau, Indorereg.... Sir, Please refer to your letter No.C. No.V(52) 15-01/06/Adj.-I/22462 dated 04.10.2006 on the above noted subject, and to say that the contents of the letter have been examined. The letter of even number, dated 06.12.2005 issued to the Joint Director, DGCEI, Regional Unit, Indore is hereby withdrawn. You are requested to take appropriate action under the Customs Central Excise L .....

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