2019 (3) TMI 1489

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....nt Shri N.N. Prabhudesai, Supdt. (AR) for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. SB/33/Th-I/2011 dated 21.01.2011 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. 2. Briefly stated the facts of the case are that the appellant during the period 16.12.1998 to February, 2000 short paid duty of Rs. 17,23,476/- in terms o....

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....ncluded the length of the gallery in the chambers, resulting into excess liability. He submits that the issue of inclusion of length of gallery in the Hot Air Stenter is no more res integra and covered by the judgment of Hon'ble Supreme Court in the case of Commissioner of Central Excise, Jaipur-II Vs. S.P.B.L. Ltd. - 2002 (146) ELT 254 (SC). 4. Learned AR for the Revenue reiterates the fin....

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....ts mentioned therein must be for aiding the process of heat setting or drying of fabrics. The Tribunal observed that a float drying machine is aiding the process of heat setting or drying of fabrics and other equipments contemplated by Explanation-I should also have like utility. 10. This part of the reasoning of the Tribunal cannot be said to be illegal or erroneous because the Explanation its....