2023 (6) TMI 96

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....i 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 BR/(07)MV/2013 dated 13.02.2013(p/93)  3,1....

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.... 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 involved in the present case in the case of appellant has been considered by this trib....

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.... 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. ii) Shri T.C. Nair, ld. Counsel for the appellant at the outset submits that identical issue has ....

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.... 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 order. iv) On careful consideration of the submissions made by both the sides and on perusal of the records, we find that from the entire issue that whether the process....