2005 (10) TMI 479

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....the Appellant. Shri M.H. Patil, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides, in this case of appeal filed by Revenue, against the order of the Commissioner of Central Excise (Appeals), we find that : (a)     Revenue is aggrieved from the order of the Commissioner of Central Excise (Appeals) on the ground that HASIT....

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.... there is no material to consider the same. Therefore we find no reason to reckon the valuation of the textiles cleared by an earlier manufacturer from the same premises to govern the determination of valuation/capacity of a new manufacturer subsequently using the same premises. (c)     On a specific question from the Bench, both sides fairly agree that the provisions of the....