2010 (7) TMI 450

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....ted mainly against demand of duty of over Rs. 28 crores confirmed against the appellant-company (hereinafter referred to as the assessee) by the Commissioner of Central Excise in adjudication of a show-cause notice dated 6-6-2008, which had raised the demand of duty for the period 9-7-2004 to 6-4-2008 by invoking the proviso to sub-section (1) of Section 11A of the Central Excise Act. The assessee's appeal also challenges the penalties imposed on them under Section 11AC of the Act read with Rules 25 and 27 of the Central Excise Rules, 2002. There is also a challenge against the seizure of certain quantity of tops valued at over Rs. 33 lakhs as well as against its subsequent confiscation ordered under Rule 25 of the said Rules. Incidentally,....

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.... not have the facilities in their factory for producing goods of Headings 55.01, 55.02, 55.03 and 55.04. The dispute before the lower authority was whether the filament tow could be treated as "staple fibres" for purposes of the above Notification. The learned Commissioner decided on this question against the assessee and hence the impugned order. 3. The learned counsel for the assessee submits that the issue stands settled by the Hon'ble High Court in the assessee's own Writ Petition No. 2931 of 2008. He has also produced a copy of the Hon'ble High Court's judgment vide Raymond Ltd. v. UOI - 2009 (240) E.L.T. 180 (Bom.). It is submitted that the above writ petition was filed by the assessee challenging a portion of the entry at ser....

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....roduct. Today, there is a judgment of the Hon'ble High Court on the applicability of the Exemption Notification to the subject-goods and the same has got to be followed by this Tribunal inasmuch as the direction of the Hon'ble High Court is to decide on the aforesaid issue in accordance with "law" which includes "case law". In its order dated26-4-2010, the Hon'ble High Court fixed a time-limit for us to dispose of these appeals and, today, we are following this direction as well. 5. In view of the Hon'ble High Court's judgment dated 16-6-2009 in Writ Petition No. 2931 of 2008 [reported in 2009 (240) E.L.T. 180 (Bom.)], we hold that no duty of excise is recoverable from the assessee on the subject-goods for the period of dispute owin....