9911796707
TMI Blog1997 (8) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.K. Bhatnagar, Vice President]. These are appeals against the order of Collector of Central Excise (Appeals), Chandigarh dated 30-5-1991. 2. Learned counsel stated that the appellants are engaged in the manufacture of Vulcanised Rubber Spindle Drive Power Transmission Belts in which rubber compound content is less than 25% by weight falling under sub- heading No. 4010.10 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have the facility of undertaking the process mentioned at Sr. No. (a) to (d) above, therefore, the appellants purchase the rubberised (vulcanised) fabric from M/s. K.F. Beltings Private Limited, Kapurthala and other processes are undertaken by the appellants themselves. 4. He further stated that the appellants submitted nine classification lists for the period from 1-3-1986 to 1-4-1988 for appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no justification for change of classification. 7. However, under instructions now, he is not pressing the classification issue and seeking leave to make an alternative plea that the Modvat benefit to which they were otherwise eligible may, however, be allowed. 8. Learned DR drew attention to the impugned orders and stated that now that the other side is not pressing the issue relating to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be recredited if classification is changed and reiterated that this request may be allowed. 11. We have considered the above submissions. We observe that since the appellants are no longer pressing the issues relating to classification, we are not called upon to make any observations or pass any further orders in this respect. This leaves the order of the Collector (Appeals) relating to classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be due. 13. In this connection, the Tribunal s observations repeatedly made in a series of cases that minor procedural infractions should not be allowed to come in the way of granting a substantial benefit, if otherwise due may also be kept in mind and information, if any required may be allowed to be filed and the matter considered on its merits and appropriate orders may be passed after givi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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