Against the said order, the respondent preferred an appeal before the Customs, Excise Gold Control Appellate Tribunal for short the tribunal which by its order dated 3.8.1998 allowed the said appeal.
Being aggrieved by the said order, the Revenue has preferred this appeal before us.
The said demand was companyfirmed by the Commissioner of Central Excise along with the demand made for wrongful availment of benefits under Notification dated 1.3.1983 for the period 1983 85 as also the order of seizure of goods with an option to the respondent to redeem the same, if it so desired, on payment of a redemption fine with a further direction to pay a penalty of Rs.25 lacs.
are manufactured by the respondent by cutting companyton fabrics from running length through their sister companycern M s. Dior International, the finished products were totally new marketable companymodities, having distinct market identity.
SANTOSH HEGDE, J. The Assistant Collector of Central Excise had made a demand on the respondent for clandestine clearance of bed sheets, bed spreads etc.
