9911796707
TMI Blog1998 (7) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... 13-2-1998. 2. The brief facts leading up to the filing of the above application are that the applicants are manufacturers of Synthetic Rubber, two basic categories namely (1) Acrylonitrile Butadiene Rubber and (2) Styrene Butadiene Rubber (SBR). During the course of manufacture of different grades of Styrene Butadiene Rubber (SBR), in-process materials comes into existence. According to the Department, these are lattices, while according to the assessees, they are not goods known to the market because several processes are required to be carried out before the in-process material becomes a latex. The Central Excise authorities confirmed duty demands on these materials under Tariff Item 16-AA of the Schedule to the erstwhile Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity has not been given. The applicants submit that the Tribunal has also erred in not recording a finding of the applicants contention that both the samples of the product in dispute were drawn by the asseessee appeal subjected to test (sic) the test reports were not made available and this has resulted in with holding of vital evidence and in violation of principles of natural justice. Lastly the applicants contend that the Tribunal has considered evidence which it had held to have been rightly rejected by the lower Appellate authority as in admissible and, this is also an error on the face of the record which requires to be rectified. 5. The learned DR Sh. A.K. Madan opposes the application stating that the applicants are m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicants, but is not an error apparent on the face of the record which requires to be rectified. 7. We are however, in agreement with the learned Counsel's submission that the applicants have been denied adequate opportunity to meet the findings based upon the extracts from the Book Rubber Technology, Second Edition, by Maurice Morton which has been relied upon in para 17 and 18 of the Tribunal's order for the purpose of concluding that both hot as well as cold lattices are known to the market and a variety of products can be obtained from them, and several solutions are offered commercially. We also agree with the applicants that an error apparent on the record has arisen due to failure of the Bench in dealing with the applicants c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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