2009 (8) TMI 509

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. [Order].- This is an appeal under Section 35G of the Central Excise Act, 1944 (for short Act) against the order dated 12-7-2004 passed by Customs, Excise and Service Tax Appellate Tribunal, West Block-II, R.K. Puram, New Delhi in Appeal No. E/3222/03-NB(S) (for short Tribunal). 2. The facts in brief are that the respondent was engaged in the manufacture of Sewing Thread and Yarn of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... been demanded under Section 11AB of the Act. 3. The respondent had filed an appeal against the order of the Adjudicating Authority before Commissioner (Appeals), which was allowed on 17-7-2003. The department filed appeal against the order dated 17-7-2003 before Tribunal which was dismissed on 12-7-2004. The Revenue has filed the appeal under Section 35G of the Act which has been admitted on t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Steels Ltd. v. CCE, Vishakhapatnam - Final Order No. 945/04-NBA dated 16-8-2004 [2004 (173) E.L.T. 239 (Tribuanl - LB)]. He has also submitted that the Tribunal has not even given a finding that the present case is covered by Polyhose India Pvt. Ltd., case. The Tribunal has dismissed the appeal simply on the ground that the Revenue has not produced any order staying the order of the earlier deci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e only on the ground that department had failed to produce copy of order staying the operation of earlier decision of the Tribunal. The Tribunal was required to consider the facts of the case and then to see whether case is covered by Polyhose India Pvt. Ltd. In the facts and circumstances of the case, we accept the contention of learned counsel for the appellant that the Tribunal should reconside....