2005 (6) TMI 471

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...., for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. - The appeal is filed by M/s. Ronuk Manufacturing Company, Mumbai, against the Order-in-Appeal dated 11-2-2005 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. The appellants are engaged in the manufacture and clearance of embossed pleated fabrics falling under Chapter Heading No. 54.06 of CETA, 1985, is char....

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....er Section 11A of the Act with interest and imposed penalty of Rs. 15,00,000/- under Rule 173Q of the Central Excise Rules, 1944, which has been upheld by the Commissioner of Central Excise (Appeals), Mumbai. Hence this appeal. 3. The ld. Commissioner in his impugned order in Para 7 at end observed that "The Tribunal judgment in the appellants case, when fabrics were assessed in the erstwhile Cen....

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....d in preceding para. 5. The Tribunal, vide its Order A/1476/WZB/2004, dated 24-9-2004 [2004 (174) E.L.T. 33 (Tribunal)] pertaining to the period of dispute April 1997 to September 1997, resolved the same issue in appellants' own case. The Tribunal has followed the ratio of the Supreme Court in M/s. Sidheshwari Cotton Mills (P) Ltd. and an Order dated 21-1-98 issued in terms of Section 37B of....