2018 (10) TMI 699

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ourt. Facts of Review Petition No.374 of 2018 are narrated hereunder: 3. The present review petition is arising out of order dated 31.01.2018 passed by this Court in CEA No.31 of 2017, CEA No.32 of 2017 and CEA No.34 of 2017. 4. Shri Prasanna Prasad, learned Counsel for the review petitioners has argued before this Court that the appeals preferred by the Commissioner, Customs, Central Excise and Service Tax were dismissed on account of letter dated 5-6.12.2005, which was not in existence at all and the same was withdrawn in the year 2006, itself. He has also stated that the aforesaid letter dated 5-6.12.2005 was also not on record. It was shown by the learned Counsel for the respondents during the time of arguments and, therefore, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....allowed. The impugned judgement of the Tribunal is set aside and the matter is remitted to the Commissioner for calculation of duties payable in terms of notification No.2/95-CE, as interpreted hereinabove. 15. On due consideration of the aforesaid so also the fact that the Assistant Development Commissioner is the final authority, learned Tribunal has rightly held that obtaining soft cotton waste in the course of carding and combing, ginning cotton does not amount to manufacture and no new product with distinct name, usage and character emerges. The cotton waste is exempted under Notification No.23/2003-CE without any condition. The Assistant Development Commissioner unconditionally exempted from duty. 16. On car....