9911796707
TMI Blog1998 (6) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. This stay application arises from Order-in-Appeal No. 51/98-C.E., dated 7-1-1998, which disposed of two Order-in-Original Nos. 41/96-97, dated 12/19-2-1996 and 215/96, dated 1-8-1996, both the orders passed by the Assistant Commissioner of Central Excise, Bangalore. The total amount involved in the Order-in-Original is Rs. 64 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods and clearances of the same without payment of duty. Appellants have contended the item manufactured by them is an embroidery thread. However, this was not accepted. Samples were drawn and the same was sent for test. The appellant s contention was that the item is rightly classified under Heading 5403.41 of Central Excise Tariff as it is not a sewing thread and exempted under Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth on merits as well as exemption they are claiming. It is their contention that the samples having been drawn, they were entitled for a copy of test reports, the same was not given. The same was relied on by the Assistant Commissioner in detail in the impugned order. They had challenged the correctness of test results before the Commissioner. However, the Commissioner has not given detail findin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Textile Commissioner and Chief Chemist. However, he reiterated the submissions with regard to non-furnishing of test results to the party. 6. On a careful consideration of the submissions, we notice that the appellants have made out a strong prima facie case in violation of principles of natural justice, and therefore, we grant waiver of pre-deposit and stay the recovery and also take up the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers and remand the matter to the Assistant Commissioner for de novo consideration. The appellants shall furnish a copy of the test result and they are entitled to challenge the same and they shall given an opportunity of hearing after filing sufficient evidence to the test results relied on by the department. 9. Thus, both the appeals are allowed by remand to the original authority. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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