- (1.) This appeal is preferred by the Appellant/Assessee Under Section 35-L of the Central excise Act, 1944, (hereinafter referred to as 'the Act') against the order dated 11.6.2003 passed by the Customs Excise and Gold (Control) Appellate Tribunal, West Zonal Bench at Mumbai (CEGAT).
(2.) The facts in brief giving rise to the present appeal are as under: The Appellant has various units and the unit in question which is known as Crown Mills Unit and the dispute pertains to this unit. It manufactures yarn which is mostly captively consumed in the manufacture of different varieties of fabrics and some yarn is sold in the market.
(3.) In so far as the captive consumption of yarn is concerned, the Appellant has been paying excise duty on the basis of the costs, which according to the Appellant is the cost of production of the yarn. The yarn which is sold in the market, the duty is paid thereon at the factory gate price.;