2017 (9) TMI 1318

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..... Bhavani Subbaroyan, JJ. For the Appellant : Mr. V. Sundareswaran ORDER ( Order of the Court was made by S. Manikumar, J. ) Arising out of the final order No.922 of 2003, dated 04.11.2003 (Common Final Order No.919 to 927 of 2003), on the file of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) (Southern Regional Branch), Chennai, the Commissioner of Central Excise, Sale....

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....ant submitted that earlier, when the Commissioner of Customs and Central Excise, Salem, filed C.M.A.Nos.3616 to 3618 to 2005, challenging the final order Nos.919 to 927 of 2003, dated 04.11.2003, passed by the CESTAT, Chennai, after hearing the learned counsel for the appellant therein and taking note of the decision of this Court in C.M.A.No.350 of 2005, dated 06.12.2013, in the matter of Commiss....

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....Mills Pvt. Ltd., Vadasandur and another), wherein, it was held that as under: "4. Learned standing counsel fairly placed before this Court an order of this Court in Commissioner of Central Excise, Salem v. Singaravelar Spinning Mills (P) Ltd., (2009 (241) ELT 497), to which one of us (T.S.Sivagnanam, J.) is a party, wherein, after referring to the decisions of the Delhi High Court in Modi....

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....s chargeable to duty. In the said judgment, this Court also referred to the Tribunal's Order allowing the assessee's claim based on the Circular No.665/666 2002-CX, dated 25.09.2002. It is also seen that Commissioner of Central Excise, Salem v. Singaravelar Spinning Mills (P) Ltd., (2009 (241) ELT 497), which was relied on by the Tribunal was also subject matter of decision before this Cou....