1987 (7) TMI 412

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.... the Respondent. [Order per : G. Sankaran, Sr. Vice-President]. - This is an appeal against Order No. 41/81 dated nil passed by the Central Board of Excise and Customs on an application dated 17-11-1980 filed before the Board by M/s. Bhavani Waste Cotton Spinning Mill seeking Revision of Order-in-Original dated 21-3-1980 passed by the Collector of Central Excise, Pune. As seen from the impugned....

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.... in the impugned order, the Board had correctly dismissed the application for revision of the Collector's order. On the other hand, Shri Puri, Counsel for the appellants, strongly urged that the fact that an appeal was not preferred within the limitation in Section 35 of the Act would not act as a bar against a revision application being filed under Section 35A. 4. On consideration of the submiss....

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....ubstantive issue involved in the present matter stands concluded, as pointed out by Shri Puri, Counsel for the appellants, and as agreed to by Shri Vineet Kumar, Sr. D.R., we propose to dispose of the matter on merits. 5. The issue arising for determination is whether "Yellow Pickings" is waste cotton or cotton waste. If it is cotton waste, cotton yarn manufactured out of such "Yellow Pickings" w....