{"id":119714,"date":"2005-05-04T00:00:00","date_gmt":"2005-05-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/morarjee-gokuldas-spg-and-wvg-vs-commr-of-c-ex-on-4-may-2005"},"modified":"2018-03-25T12:51:17","modified_gmt":"2018-03-25T07:21:17","slug":"morarjee-gokuldas-spg-and-wvg-vs-commr-of-c-ex-on-4-may-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/morarjee-gokuldas-spg-and-wvg-vs-commr-of-c-ex-on-4-may-2005","title":{"rendered":"Morarjee Gokuldas Spg. And Wvg. &#8230; vs Commr. Of C. Ex. on 4 May, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Morarjee Gokuldas Spg. And Wvg. &#8230; vs Commr. Of C. Ex. on 4 May, 2005<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2005 (190) ELT 217 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: A Wadhwa, S T C.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER <\/p>\n<p> C. Satapathy, Member (T) <\/p>\n<p>1. After hearing both sides for sometime, we dispense with the requirement of pre-deposit and proceed to decide the main appeal. The Issue in this appeal is whether a composite mill manufacturing fabrics as in the case of the appellants can avail of lower rate of duty under Notification No. 14\/2002-C.E., dated 1-3-2002 in view of the fact that captively consumed yarn and base fabric do not pay any duty under Notification No. 22\/1996-C.E., dated 23-7-1996. The issue involves interpretation of the conditions under Notification, which require payment of appropriate duty of Excise on the raw materials.\n<\/p>\n<p>2. This Bench has already considered the same issue in the case of The Simplex Mills Co. Ltd. v. CCE, Mumbai a few days earlier on 29-4-2005  in the light of the clarification issued under C.B.E. &amp; C. Circular No. 680\/71 \/2002-CX., dated 10-12-2002 and in the context of explanation to the said notification. We have come to the conclusion that the fabrics manufactured by a composite textiles mill from textile fiber purchased from the market are eligible to the exemption under Notification No. 14\/2002-C.E. since such fibers have to be deemed to be duty paid.\n<\/p>\n<p>3. We also note that other textile mills, similarly situated, have been granted duty concession by other Commissioners. As such, following the decision this Bench has arrived at in the above cited case of The Simplex Mills Co. Ltd., we set aside the impugned order passed by the lower appellate authority in this case and allow the appeal with consequential benefit.\n<\/p>\n<p>4. The appeal and the stay petition are disposed off in the above terms. The operative part of the order was pronounced in the Court on the date of hearing on 4-5-2005.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Morarjee Gokuldas Spg. And Wvg. &#8230; vs Commr. Of C. Ex. on 4 May, 2005 Equivalent citations: 2005 (190) ELT 217 Tri Mumbai Bench: A Wadhwa, S T C. ORDER C. Satapathy, Member (T) 1. After hearing both sides for sometime, we dispense with the requirement of pre-deposit [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-119714","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Morarjee Gokuldas Spg. And Wvg. ... vs Commr. Of C. 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