2003 (1) TMI 764

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....m Kait, Member (T) 1. This appeal by Revenue is directed against the Order-in-Appeal No. 57/2002 (MDU)(GVN) dt. 22.3.2002, by which the Ld. Commissioner (Appeals) has confirmed the demand for duty in respect of yarn manufactured on the date on which the samples were drawn and in respect of the yarn found to be in stock as on the day the samples was drawn, in case samples had been drawn for that....

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....the above stand in GOI in the Chirala Co-op. Spinning Mills Ltd., reported in 1989 ELT of 74 A.P. She has also submitted that in the case of Pirakahs Cotton Mills Pvt. Ltd., reported in 1995 (78) ELT 65 (T), the Tribunal had held that test report is operative up to the period when another sample is drawn. She also invited my attention to other judgments and tried to distinguish the judgment render....

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....cted and the impugned order passed by the Ld. Commissioner may be sustained. I have carefully considered the submissions made by both sides and perused the records. This bench also in the case of Superfil Products Ltd. v. CCE, Chennai has followed the judgment rendered by the Hon'ble High Court of Judicature at Madras in the case of Cambodia Mills Ltd. (supra), the ratio of the above decision ....