TMI Blog2005 (4) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... T, COURT NO. IV, NEW DELHI) has been approved by this Court in judgment Commissioner of Central Excise, Nagpur v. M/s. Simplex Mills Co. Ltd.[2005 (3) TMI 117 - SUPREME COURT OF INDIA] Therefore it is held that the goods manufactured by the respondent were classifiable under Chapter 52 and not under Chapter 5911.90 as contended by the Revenue - Decided against Revenue. - Civil Appeals Nos. 7524-7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise duty at the rates specified on the Tariff. A show cause notice was issued on 27th December, 2000 why central excise duty should not be recovered and why penal action should not be taken against the respondent. In the meanwhile the respondent - Textile Mills were closed down in September, 1997 and M/s. Moti Lal Traders started functioning from the same premises with the same machinery. 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 59.09 (subsequently numbered as 5911.09). The Tribunal dismissed the appellant's appeal on the same ground. 4. The decision in Jyoti Overseas Limited (supra) has been approved by this Court in our judgment dated 1st March, 2005, in C.A. Nos. 2816-2818/2002, Commissioner of Central Excise, Nagpur v. M/s. Simplex Mills Co. Ltd. We therefore hold that the goods manufactured by the respondent were c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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