2001 (12) TMI 482

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....Respondent. [Order per : Gowri Shankar, Member (T)]. -  On an application filed by the Commissioner, the bench recalled its common order passed on 20-3-2001 in CCE v. Jagruti Texturising P. Ltd. and CCE v. Blue Bird Texturising in order to hear both parties on whether the Tribunal had indeed correctly applied the ratio of the decision of the Tribunal in CCE v. Sellamal Spinners [1998 (104) ....

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....rs P. Ltd. in 1997 (73) ECR 894, we are satisfied that there is no error in applying the ratio of that decision. In CCE v. Sri Kumaran Spinners P. Ltd. the question for consideration before the Tribunal was whether the first clearance should be calculated from 23-5-94, the date on which the manufacturer chose to avail of notification or from 25-4-94 the date on which the textured yarn was notified....