1995 (10) TMI 164

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....rma, JJ. REPRESENTED BY : Shri Vijay Singh, SDR, for the Appellant. Shri Gopal Prasad, Advocate, for the Respondents. [Order per : S.L. Peeran, Member (J)]. -  In all these appeals, common question of law and facts are involved, hence, they are all taken up together for disposal as per law. The question that arises for consideration in these appeals is as to whether the process of....

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....ropping the demands. The Revenue in the review petition in the case of Bhilwara Spinners Ltd. & Modern Thread (India) Ltd.'s case (E/3056-3057/90-D & E/3058/90-D) had contended that both the yarns fall under Item 18A of the erstwhile Tariff. In the show cause notice as well as in the petition, this fact of single ply yarn falling under Item 18A has not been disputed. However, the Collector (Appeal....

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....tice, order-in-original or in the review petition and it is an admitted fact that the single yarn falls only under Item 18A. Therefore, they submitted that such an activity does not amount to manufacture and their appeals are required to be allowed in terms of earlier judgments of the Tribunal on this point. 3. We have heard the Learned DR, Shri Vijay Singh for the Revenue and the Learned ....

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.....L.T. 191] In this judgment the Three Member Bench has reviewed all the cases of the Tribunal and has held that there is no need to take a different view as expressed by different Benches of the Tribunal and that the Tribunal is required to follow the ratio of the judgment rendered in the case of Collector of Central Excise v. Banswara Syntex Ltd. as reported in 1992 (62) E.L.T. 658. 5.&emsp....