9911796707
TMI Blog2001 (5) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : Gowri Shankar, Member (T)]. This appeal is against the order of the Commissioner of Central Excise, Surat, confirming the demand for duty issued to Asia Polytex (India) Limited, the appellant before us, and imposing penalty on it. 2. The notice issued to the appellant demanded duty on the yarn obtained by texturing partially oriented yarn. The notice, which was dated 1-11-1993, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification 178/83, dated 1-7-1983. This certificate, it was explained, is issued in lieu of a licence which is required under Rule 174, in cases where a person undertakes manufacture of goods which are exempted from duty. It would be clear from this certificate that the department was aware, even before the period for which the duty is demanded, that the manufacturer was engaged in texturing part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artially oriented yarn which the appellant textured was imported free of duty under the DEEC scheme by Madalsa International. However, it says under paragraph 7 that the yarn sold by the importer was purchased at the regular market i.e., inclusive of excise duty and processed and sold in the local market without payment of duty. 6. From this, the contention of the counsel that the appellant was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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