2005 (6) TMI 514

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....hri U.M. Jadhav, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides and on finding that the issue of 'Slivers' as in this case which are captively consumed in manufacture of yarn are found to be excisable by a Bench of this Tribunal in case of Bombay Dyeing and Mfg. Co. Ltd., reported in 2004 (174) E.L.T. 242 (Tri.-Mumbai) and nothing contra being shown....

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....such blended slivers that come into existence are not tops in that sense. " Would induce us to conclude that duty demand on 'tops' cannot be determined when it is found assessee has no machinery to manufacture 'tops'  as alleged in the notice. 2. The ld. DR valiantly tried to justify the order. We find that if 'Slivers' are not 'tops' as held by the ld. Commissioner tops could not ....