2008 (7) TMI 318

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....lalpur, P.O. Dappar, Distt. Paitala (hereinafter called as M/s. NIEL) are engaged in the manufacture of grey fabrics/woven processed fabrics of cotton, synthetic filament yarn and man-made staple fibre falling within Chapters 52, 54 & 55 of the Schedule to the Central Excise Tariff Act, 1985. (b) Prior to 23rd November, 2001, an independent textile processor in the name and style of M/s. Oswal Cotton Mills Ltd. was functioning and paying duty of excise @ 16% [equally apportioned between Basic Excise Duty and Additional Excise Duty (ST)] in terms of Notification No. 11/2001-C.E., dated 1-3-2001. They were also availing deemed credit on declared inputs in terms of Notification No. 7/2001-C.E. (N.T.), dated 1-3-2001 as amended vide Notifica....

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....n in the case of Technocraft Industries (I) Ltd. v. CCE, Mumbai-III reported in 2000 (120) E.L.T. 106 (Tri) dropped the proceedings. 4. Learned DR took us through the grounds of appeal and submitted that the proposal for amalgamation was with effect from 1-4-2001 which was duly approved by the Hon'ble High Court and therefore, the operative date 23-11-01 does not alter the effective date which in any case is 1-4-01. 5. Learned Advocate appearing for the respondents reiterates the finding of the Commissioner. 6. We have carefully considered the submissions from both sides. When the matter came up before the Tribunal earlier a Misc. order dated 22-3-06 was passed to the following effect :- "4. Learned Counsel for the respondent po....