1994 (7) TMI 159

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....ri B.K. Singh, SDR, for the Respondents. [Order per : Harish Chander, President]. -  M/s. Davangere Cotton Mills has filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals). Bangalore. Simultaneously, the stay application has also been filed. Shri A.V. Naik, learned Advocate has appeared. He pleaded that the matter is covered by earlier decisio....

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....esired to deposit the disputed amount of penalty of Rs. 2000/-, it would amount to undue hardship. Shri Naik made a prayer for the hearing of the main appeal as the matter is covered by the earlier decision to which Shri B.K. Singh, learned SDR has got no objection. After hearing both sides, we proceeded to decide the main appeal itself. Shri Naik, learned Advocate pleaded that the product in disp....

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....ng & Printing Works, reported in 1994 (71) E.L.T. 1043 (Tribunal). Para No. 5 from the said judgment is reproduced below :- "We have carefully considered the pleas advanced from both the sides on the question of classification of the printing frames referred to in the show cause notices. We are inclined to agree with the findings of the lower appellate authority that the printing frames as manu....

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....ould not be appropriate. Apart from what has been said above, the other ground on which lower appellate authorities have rejected the applications of the Revenue under Section 35F remains unimpeachable. It has been rightly held by the said lower appellate authorities that the revenue cannot make new cases at the appellate stage beyond what has been made out in the original show cause notices. In v....