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2023 (6) TMI 96

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...., MEMBER (JUDICIAL) Ms. Patmavati Patil along with Shri. Viraj Reshamwala, Advocates for the Appellant Shri Xavier Mascarenhas, Superintendent, Authorized Representative for the Respondent ORDER PER : SANJIV SRIVASTAVA The details of appeals are as indicated in the table below: Sr. No. Appeal O_I_A No. & date Demand (Rs.) Penalty (Rs.) Period 01 E/85759/13 ....

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.... duty under various Notifications, like Notn. Nos. 106/95, 8/96-CE (Ref. No.58.10) 6/2000-CE (Sr.No.156), 3/2001-CE (Sr.No.159), etc.' 3.1 We have heard Ms. Patmavati Patil along with Shri. Viraj Reshamwala, Advocates for the Appellant and Shri. Xavier Mascarenhas, Superintendent, Authorized Representative for the Respondent. 3.2 Arguing for the Appellant Learned Counsel submits that issue i....

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....sel in the appellants own case dated 19.06.2017 which is reproduced below: ' i) The issue involved in the present case is that whether 'MMF Rayon Embroidery fabrics- dyed' is classifiable under chapter heading 5805 as claimed by the appellant or under heading 5409 as claimed by the revenue and whether appellant is entitled for exemption notification no. 106/95 dated 11.08.1995. ....

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.... (182) ELT A-40 (SC) Dore Processors - 2011 (266) ELT 417 (SC) Amar Fabrics Pvt. Ltd. 2011 (266) ELT 419 (SC) Haren Textile - Order M/443/WZB/05/C-II dated 31.01.2005. Beauty Dyers - 2006 (199) ELT 85 (T) New Reshma Dyeing - 2008 (231) ELT 99 (T) iii) Shri Shastri, Ld. (AR) appearing on behalf of revenue reiterates the finding of the impugned o....