The tribunal in appeal filed by the appellant rejected the said appeal basing its finding on two judgments of this Court in the case of Bhilwara Spinners Ltd. vs. Collector of Central Excise, 1996 82 ELT 442 SC and Collector of Central Excise, Jaipur vs. Banswara Syntex Ltd. 1996 88 ELT 645 SC .
J U D G M E N T SANTOSH HEGDE,J. With C.A.Nos.4788/01, 4792/01, 4794/01, 4795/01, 4797/01, 4789/01, 4790/01, 4796/01, 4791/01, 4793/01 4798/01 The appellant is a companyposite unit engaged in the manufacture of manmade fabric falling under the erstwhile Tariff Head 18 III/18 E/22 and Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985.
