9911796707
TMI Blog1999 (11) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... ing under the same chapters. The department in two show cause notices alleged that the yarn cleared by the assessee being described as Taspa yarn was a special yarn meriting classification under Heading 56.06 and it did not qualify for the benefit of the exemption notification. The Commissioner of Central Excise, Surat confirmed the duty of Rs. 4,35,459.42 and also imposed penalty of Rs. 3,00,000/-. The assessee filed appeal against this order. 2. The Tribunal allowed the appeal and remanded the proceedings for de novo adjudication permitting retest to be made and directed the Collector to arrive at a decision in the light of the re-test. This order of the Tribunal was dated 28-2-1990. A sample of the disputed yarn was sent to the Chief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . . . In the concluding portion, relying on this judgment, the Collector sustained the show cause notice, confirmed the demand and imposed same quantum of penalty as was done in the order of his predecessor. 4. Shri Prakash Shah, ld. Counsel, during the hearing made the grievance that the Collector had made a reference to the Chief Chemist s report presumably containing the points raised by the assessee and when the Chief Chemist had given reply, it was necessary for the Collector to have given a copy thereof to the assessee. He emphasised that if all the reference to the Chief Chemist was prompted by the interest of justice, it was of more necessary that a copy should have furnished. 5. Shri Deepak Kumar on the other hand states that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yarn would not classify as a special yarn. In between, the Tribunal in the case of Dhamanwala Silk Mills (Surat) Pvt. Ltd v. Commissioner of Central Excise - 1997 (96) E.L.T 46 had determined classification of such yarn under Heading 56.06 without referring either to Garden Silk Mills judgment or to the subsequent judgment in the case of Pratik Crimpers. At a latter stage both Pratik Crimpers and Dhamamwala Silk Mills came up for consideration before the Tribunal in making their order in the case of D.P.Lon v. Collector of Central Excise - 1998 (28) RLT 11 in which case the Tribunal classified Taspa yarn under Heading 56.06. In holding that the Tribunal had relied upon the Dhamanwala Silk Mills ratio in which it was held that for classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
