case of
Commissioner of Cus. & C. Ex., Ahmedabad Versus
Kumar Cotton Mills Pvt. Ltd., reported in 2005(180) ELT
434 (SC). It is submitted ... confirmed the decision of the
Appellate Tribunal in the case of Kumar Cotton Mills Pvt. Ltd.
Versus Commr. Of Cus. & C. Ex., Ahmedabad
Commissioner Of Central Excise ... vs Kumar Cotton Mills (P) ... on 10 November, 2014
Author: Akil Kureshi
Bench: Akil Kureshi , Vipul M. Pancholi
O/TAXAP/1122 ... COMMISSIONER OF CENTRAL EXCISE AHMEDABAD I....Appellant(s)
Versus
KUMAR COTTON MILLS (P) LTD....Opponent(s)
================================================================
Appearance:
MR HRIDAY BUCH, ADVOCATE for the Appellant
Kumar Cotton Mills Pvt. Ltd. And ... vs Commissioner Of Central Excise & ... on 23 March, 2001
ORDER
Gowri Shankar, Member (T)
1. Applications ... waiver of deposit of duty of Rs. 17.06 lakhs approximately from Kumar Cotton Mills Private Limited, the processor of fabrics, penalty of equivalent amount, interest
Kumar Cotton Mills Pvt. Ltd. vs Commr. Of Cus. & C. Ex. on 28 October, 2002
Equivalent citations: 2002(146)ELT438(TRI-MUMBAI)
ORDER ... duty of Rs. 17,06,211/- as payable by M/s. Kumar Cotton Mills Pvt. Ltd. He also imposed a penalty of equal amount
Bench noted that in Kumar Cotton Mills Pvt. Ltd. v. CCE, Ahmedabad , 2002 (146) E.L.T. 438, a two Member Bench of the West ... Even though the referring Bench agreed with the view taken in Kumar Cotton Mills Pvt. Ltd., it referred the matter for consideration by the Larger
Court in the case of COMMISSIONER OF
CENTRAL EXCISE, AHMEDABAD vs KUMAR COTTON
MILLS PVT LTD [2005 (180) ELT 434]. Particular
reliance is placed ... orders,
but as interpreted by the Supreme Court in the case
KUMAR COTTON MILLS PVT LTD [supra], it should be
read as one to instill
this Court in
Commissioner of Customs & Central Excise v. Kumar Cotton Mills
(2005) 13 SCC 296, which dealt with a similar provision contained ... respectful view that the law as
enunciated in Kumar Cotton Mills Pvt. Ltd. (supra)
should also apply to the construction of the third
proviso
come up for consideration in the case of CCE v. Kumar Cotton Mills (P) Ltd. 2005 (180) ELT 434 (SC). In that case the Supreme ... Development Studies v. Dy. Director of IT . The Supreme Court in Kumar Cotton Mills (supra) while approving the view observed as under
Court
decision in Commissioner of Customs & Central Excise, Ahmedabad Vs.
Kumar Cotton Mills Pvt. Ltd. 2005 (180) ELT 434, the Tribunal ordered the
interim ... counsel relies upon an order passed by the Supreme Court
in Kumar Cotton Mills Pvt. Ltd. case (supra), wherein the Court observed to
the following
would rely on
Commissioner of Customs & Central Excise, Ahamedabad v.
Kumar Cotton Mills Pvt. Ltd ; Moon Light Exim Pvt. Ltd. v.
Commissioner ; Everest Rolling ... effectively, be appropriated by the revenue without any fetters.
In Kumar Cotton Mills Pvt. Ltd3 the issue was the
construction of sub-section
