9911796707
TMI Blog2001 (4) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... er : Gowri Shankar, Member (T)]. The appellant manufactures shoe polishes and creams. It draws samples from every batch of each of these products, and keep them so as to be available in case of any complaint regarding the quality of the product for two years after which they are brought back to the factory and mixed with goods under process and then cleared on payment of duty. In the order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) has set aside the order of the Assistant Collector confirming the demand. On three other occasions the Assistant Collector has dropped the demands. The Departmental Representative attempts to contend that the fact of seven orders having been passed in respect of the appellant is irrelevant. On merits, he refers to the provisions of Rule 49. 3. We do not see how this helps. Sub rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. This paragraph 114(2) reflects the Department s own understanding of the provisions of law and amounts to contemporaneous exposition of the law. The fact that seven times in the past the Department s own officers have come to the same conclusion makes it clear that they also understood the law and applied it in this manner. 4. On merits, therefore, it is entirely clear that the Department ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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