2015 (9) TMI 353

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....Respondent. ORDER We have heard Mr. Arijit Prasad, learned counsel for the revenue and Mr. Shyam Divan, learned senior counsel for the respondent at quite some length. 2. The Customs, Excise and Gold (Control) Appellate Tribunal (for short "the Tribunal") in reaching the conclusion relied upon the decision of this Court in Hico Products Ltd. v. Collector of Central Excise - 1994 (71) E.L.T....

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....t to waive and to agree to waive the advantage of a law or rule made solely for the benefit and protection of the individual in his private capacity, which may be dispensed with without infringing any public right or public policy. 4. The revenue as well as the assessee are ad idem that the assessee's goods were covered by Notification 67/95-C.E., dated 16th March, 1995, clause (ii) read wit....

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....ainst serial No. 116A, the expression "or draw twisted or texturised yarn" was deleted and the entry then read "dyed, printed, bleached or mercerised, yarn whether single, multiple (folded) or cabled, manufactured in a factory, which does not have the facilities (including plant and equipment) for producing single yarn". The revenue does not dispute that the assessee is covered by entry against se....