9911796707
TMI Blog1999 (2) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents. [Order per : C.N.B. Nair, Member (T)]. The appellants received Polyester Staple Fibre (duty free) for export production of cotton Polyester blended fabrics. The demand of duty over Rs. 3 lakhs has been made on the ground that the waste arising in the production of fabric has not been accounted for. 2. Arguing the appeal, learned Counsel, Shri M.H. Patel submits that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that while the appellants may have a case, it remains that they have not correlated the waste emerging in the use of staple fabric in question with the waste actually cleared. He, therefore, suggests that the case be remanded for a fresh decision. 4. We have perused the records of the case and have considered the rival submissions. We observe that production for export as well as product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een done on a purely technical ground that the waste emerging in the appellants factory is not strictly and directly correlated to the waste emerging in the production of the duty free inputs received. As already mentioned, such correlation is not practicable. Moreover, the waste was also exempt from duty. In the circumstances, we accept the appellants contention that they have accounted for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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