2005 (9) TMI 584

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....R, for the Appellant. None, for the Respondent. [Order per : Moheb Ali M, Member (T)]. - These appeals are by the Revenue against the order of the Commissioner (Appeals), Surat. The issues involved in all the appeals are identical and therefore are taken up for disposal together. 2. Duty on texturised yarn falling under Chapter Heading 5403 was reimposed in the Budget 1994-95 by w....

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.... that they did not have an intention to clear the goods without payment of duty. He relied on the decision of the Supreme Court in the case of CCE, Hyderabad v. Vazir Sultan Tobacco Co. Ltd. [1996 (83) E.L.T. 3 (S.C.)] wherein the Court held that once the levy was not there at the time when the goods were manufactured or produced in India, it cannot be levied at the stage of removal of the said go....