9911796707
TMI Blog2004 (12) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Appellant. Shri K. Sanyal, JDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. Heard Shri S.K. Bagaria, ld. Sr. Advocate along with Shri S.N. Sinha Mahapatra, ld. Advocate for the appellants. Shri Bagaria has submitted a written note on behalf of the appellants which is taken on record. The period involved in the instant appeal is December, 1997 to March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate nor it required any further certificate from the actual users or the buyers of Tantuja and Tantusree. (d) The yarn in Cross Reel Hanks can only be used in Handloom Sector and it cannot be used on Powerlooms. (e) No sale was made by the appellant directly to the buyers of Tantuja and Tantusree. The goods were always sold by the appellant to Tantuja and Tantusree on principal to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and duty imposed by the Commissioner may kindly be dispensed with. 3. We have also heard Shri K. Sanyal, ld. JDR for the Revenue who reiterates the findings of the Commissioner (Appeals). 4. After hearing both sides, we find that the appellant has a good case for total dispensation of duty and penalty. As such, we dispense the same. The stay petitions for all the appellants are allowed un-con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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