2003 (6) TMI 249

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..... i Hitesh Shah, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant is engaged in the manufacture in its factory at Thane of polyester staple fibre out of tow also manufactured in the same factory from mono ethylene glycol. It cleared the fibre either on payment of duty, or without payment of duty for export or under Rule 191BB, goods to be exported and part in terms .....

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..... out the manufacture and had not followed the proper procedure. The Commissioner confirmed the proposal, applied the extended period of limitation and imposed a penalty. Hence this appeal. 2. After hearing the counsel for the appellant and the departmental representative, we find the fibre removed to make goods to be exported or exported as such would not be liable to duty. In its decision in .....

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..... tow contained in the waste of fibre was in fact issued as raw material, in the manufacture of fibre, the benefit of the proviso would be available to it. 3. The departmental representative, despite his best efforts, is not able to justify the applicability of the extended period with regard to tow. The notice dated 23-9-1988 issued to the appellant in fact specifically demanded duty on entir .....

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