2004 (5) TMI 523

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.... 1324, 1323, 2765, 1230-R, 1232-R/98-Mum - A/205-230/2004-WZB/C-II<br>Central Excise<br>Smt. Archana Wadhwa, Shri C. Satapathy, JJ. REPRESENTED BY : S/Shri M.H. Patil, D.H. Mehta, Advocates, D.H. Nadkarni, CA and P.J. Shah, Advocates for the Appellant. Shri R.K. Pardesi, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. Shri M.H. Patil, learned Advoca....

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....nts had opted for the exemption during the year 1994-95. 2.&emsp;Shri R.K. Pardesi, learned JDR strongly opposes the contention of the learned advocate and argues that the value of clearances has to be computed w.e.f. 25-4-1994 as decided by the Larger Bench decision in the case of C.C.E., Coimbatore v. Marutham Textiles (P) Ltd. & Others - 2003 (153) E.L.T. 219 (Tri.-LB) = 2003 (55) RLT 382 (C....

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....in the case of C.C.E., Coimbatore v. Marutham Textiles (P) Ltd. & Others (Supra) and Ramakrishna Engg. Works (Supra) are based on a reasoned decision of the Hon'ble Madhya Pradesh High Court. 3.&emsp;Shri M.H. Patil, learned advocate states that there is essentially no difference between the majority order in the case of C.C.E., Surat (Supra) and decision of the Larger Bench in the case of C.C.....