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TMI Blog2000 (8) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1985. The appellant in Appeal No. E/4425/93-D is the Executive Director of the above company. The appellants in Appeal Nos. E/4374 4375/93-D are purchasers of the goods in question from the above manufacturing company. 3. The principal issue involved in these appeals is whether the product of M/s. Simplex Mills Company Limited (Appellants in E/4413/93-D), which was described by them as filter cloth prior to May, 1989 and as grey coarse canvas thereafter, is classifiable under Chapter Heading 59.09 as claimed by the Department or under Chapter Heading 52.05 as claimed by the assessees. 4. M/s. Simplex Mills cleared certain quantity of the product during the period 1-9-89 to 30-11-91 without payment of Central Excise duty, afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany under Rule 209A of the Central Excise Rules. The adjudicating authority also confiscated the goods seized from M/s. Simplex Mills with option for redemption of the goods on payment of a fine of Rs. 40,000/-. Similarly the goods seized from the premises of M/s. Dossa Harjee Company and M/s. Pet Coverings were also confiscated with option for redemption on payment of Rs. 4 lacs. Duty was also charged on all the seized goods. Hence the present appeals by the aggrieved parties. 6. We have carefully examined the records and heard both sides. 7. Learned Advocate, Shri M.H. Patil for the appellants relied on the decision rendered by a Two-Member Bench of the Tribunal in a case of one of these appellants, viz. M/s. Simplex Mills Compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Tariff as well as scientific literature on Textile Industry and also after reference to HSN Explanatory Notes. Further, as rightly pointed out by learned CDR, the party accepted the Tribunal s decision by not pressing the Civil Appeal filed against such decision before the Supreme Court vide 1996 (88) E.L.T. A185 which is a report to the effect that Civil Appeal No. 9310 of 1995 filed by M/s. Simplex Mills Company Limited against the CEGAT order reported in 1993 (49) ECR 147 (T) was dismissed by the Supreme Court as not pressed on 3-11-95. 9. Apart from the rival submissions noted above, we have also noticed Trade Notice No. 12/91 dated 13-2-1991 of Madurai Collectorate published in 1991 (52) E.L.T. T30. The Trade Notice clarified that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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