9911796707
TMI Blog1995 (7) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.11. The department had also raised a demand for duty of Rs. 2645.40 which had been confirmed by the Assistant Collector. The ld. Collector has set aside this claim. Therefore, the Revenue is aggrieved on both the grounds and filed these appeals. There are two orders in original, one order-in-orginial dated 19-3-1983 dealing with the refund claim of the appellant and the other order-in-original dated 30-3-1983 deals with the show cause notice issued by the Deptt. and demand of duty of Rs. 15,027.22 for the clearances of goods made during the period indicated in the said show cause notices. 2. The facts arising in the order-in-original dated 19th March, 1983 pertaining to refund claim are as follows : The assessee had been licensed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments in support of their claim that the fabrics cleared by them were not cut into fents. The ld. Collector after granting full opportunity of hearing held that the assessee had admitted that defective fabrics have been shown as fents in their invoices. He has also held that the assessee had not produced any documentary evidence to show that the fabrics were not cleared after cutting into fents. He has observed that though the assessee had been showing in the gate passes lump packing the invoices are made showing therein separately the goods quantity and fent quantity. Therefore, he has held that it is evident that the assessee had cleared the fabric after cutting only. Therefore, in that event of the matter, he has held that the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he plea of the assessee and has held that from the records, it is seen that there is no observation regarding cutting of fents in folding department or packing department. Therefore, he has set aside the demands against them and allowed their refund claim as well. The revenue in these appeals have submitted that the concession of 5% of duty under Notification No. 179/72, dated 24-7-1972 is available only if man-made fabrics were cleared in lump i.e. without cutting. In the instant case, the Respondents had cleared man-made fabrics after cutting, which is clear from the invoice issued by them for the fabrics cleared. Thus, the fabric was cleared in cut condition i.e. not in lump by the assessee and hence they are not entitled for the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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