2010 (9) TMI 1078

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.... Perused appeal 2. This appeal is directed against the order dated 18th February, 2005/12th August, 2005 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench ("Tribunal" for short) whereby and whereunder the Orderinoriginal dated 26th September, 2000 passed by the Commissioner of Central Excise, Mumbai was set aside. The appeal was admitted by this Court vide order ....

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.... 3. The factual matrix reveals that the assessees are engaged in the manufacture of "processed manmade fabrics" and "cotton fabrics" falling under Chapter 54, 55 and 52 respectively of the First Schedule of the Central Excise Tariff Act,1985. The excise duty on said fabrics was to be discharged as per the Hot Air Stenter Independent Textile Processor Annual Capacity Determination Rules, 1998 ("Rul....

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....reference to these paras is not necessary for the view taken herein. 5. Being aggrieved by the aforesaid order, the appellate jurisdiction of this Court is involved by the Revenue to challenge the order of the Tribunal. 6. When the aforesaid appeal was called out for hearing Mr.Pardeshi, learned Counsel appearing for the Revenue and Mr.Patil appearing on behalf of the assessee agreed that in....