9911796707
TMI Blog2000 (8) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : Archana Wadhwa, Member (J)]. Arguing on the appeal Shri S.K. Roychowdhury, ld. Advocate submits that the appellants are manufacturer of flex yarn as well as flex and twine cord. They were availing the benefit of Notification No. 28/95, dated 16-3-1995 right from the beginning. One of the conditions of the notification is that the cord should have been made out of yarn on which ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities below. He submits that the Asstt. Commissioner has not taken favourable to their above submissions by observing that the said duty payment was for fresh issuance of yarn. According to the ld. Consultant said observation is contrary to the factual position inasmuch as duty payment, particulars relate back to the invoice issued during the relevant period at nil rate of duty. As such he subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts did not pay any duty on the yarn at the time of manufacture of the cord, thus not satisfying the conditions of Notification No. 28/95. But as explained to us by the ld. Consultant the said lapse on their part occurred on account of circumstances beyond their control. The said lapse was subsequently rectified by payment of duty on the yarn. Thus we feel that in essence the appellants have satis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learly gives reference to the earlier invoices dated 5-12-1995 and 16-12-1995. No fresh clearance is covered by the said challan. It is also mentioned in the said challan that the same is in respect of goods cleared under invoices No. 6574, dated 5-12-1995 and 6777, dated 16-12-1995. If that be so the observation of the original adjudicating authority that the said payment cannot be considered to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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