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TMI Blog2001 (1) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... ed yarn produced by the manufacturer, imposing penalties on the manufacturer and its manager and director. 3. The Commissioner s order adjudicated upon five notices issued to the manufacturer. All of them were issued on different dates in 1994 and 1995, and demanded duty on the yarn cleared by the manufacturer within the period not exceeding six months from the date of each notice. 4. The representative of the appellant says that six appeals have been filed by the manufacturer because initially one appeal was filed and subsequently in accordance with the requirement of the registry that an appeal must be separately filed against each show cause notice five appeals were again filed. It would then follow that one appeal is unnecessary, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Silk and Art Silk Manufacturers and Industrial Research Association, produced by the representative of the appellant does not really help his case. It of course says, Properties of crimped and textured yarn are different . However, it also explains that Crimping and texturing follows twist technique are very common in the country although there are other methods to texturise the yarn. It is impossible not to conclude from this last sentence that crimping is a method of texturising (more appropriately texturing). 8. Some copies of a publication called Tecoya Trend which describes itself as the only textile daily published at Mumbai were produced in support of this claim. This publication shows prices separately for crimped ya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise is to issue notices where allegations of fraud, etc. are made whether the demand is for six months or for five years, by invoking the provisions of Section 11A. According to him, this circular is binding upon the department. He also cites the decision of the Tribunal in Jagdish Cancer Research Centre v. CC - 2000 (117) E.L.T. 97 = 2000 (37) RLT 451 to say that the Tribunal has accepted the Board s circular; Calcutta Steel Industries v. Commissioner 2000 (120) E.L.T. 691 to say that the Board s circular is binding upon the officers notwithstanding that Section 11A itself did not require issue of notice by the Collector. 12. The departmental representative relies upon the judgment of the Supreme Court in CCE v. Safari Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X
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