1997 (5) TMI 145

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..... J.H. Joglekar, Member (T)]. The respondents were a composite mill. When the cotton yarn from spindle stage were processed for weaving by way of being coned, reeled, or put on beams, some wastage occurred. The department on the interpretation of Notification No. 224/27 contended that duty on yarn issued for weaving was leviable at the spindle stage and, therefore, the wastage which occurred .....

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..... . At the instant of the Bench, the photocopies of the relevant Note-sheets were produced on perusal of which the Bench in their order dated 28-4-1997 ruled that the authorisation was proper. 3. The case for the Revenue was argued by Shri M. Haja Mohideen learned Departmental Representative. Shri J.P. Kaushik, learned Advocate appeared for the respondents. 4. Shri Kaushik referring to the conte .....

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..... . Co. Ltd. v. Collector of Central Excise, reported in 1988 (36) E.L.T. 502 (Tribunal). The benefit of Exemption Notification was not available on the waste. 5. We have carefully perused the concerned documents and have considered the submissions made before us. 6. The Assistant Collector in his order referred to Notification No. 224/77, dated 15-7-1977 as the authority for the presumption tha .....

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