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TMI Blog2005 (6) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... uty till 28-2-1994. The exemption granted to texturised yarn was withdrawn from 1-3-1994 and duty at the tariff rate was imposed. There was stock of texturised yarn with the appellants on 1-3-1994. Out of this stock of 3966.805 Kgs. of texturised yarn lying with the appellants as on 1-3-1994, they cleared two consignments of 947.050 Kgs. and 648.905 Kgs. of texturised yarn on 3-3-1994. They did not pay any duty on these texturised yarn. Therefore, they were asked to pay the duty on the said texturised yarn at the tariff rate amounting to Rs. 115627/- which was paid by them on 5-3-1995. Subsequently, show cause notice was issued to them for contravention of Rules 9(1), 173F and 173Q of the Central Excise Rules for not paying the correct duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority has given retrospective effect to Notification No. 70/94, dated 16-3-1994 by giving the benefit of this notification to clearances made by the respondents on 3-3-1994. He, therefore, set aside the order of the adjudicating authority and allowed the appeal of the department. 4. Shri Yogen Mahadevia, learned Advocate for the appellants pleaded that Notification No. 70/94-C.E., dated 16-3-1994 gives exemption to the texturised polyester filament yarn in excess of Rs. 3/- per Kg. on the stock of texturised polyester filament yarn which was lying with the manufacturer as on 1st day of March, 1994 and this notification was valid up to 30th day of April, 1994. He said that this notification was issued to give benefit to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /94-C.E., dated 16-3-1994, Government has given special dispensation from charging duty in excess of Rs. 3/- per Kg. on texturised yarn which was lying in stock with the manufacturer of texturised polyester filament yarn as on 1st day of March, 1994. This benefit was given to the manufacturer of texturised polyester filament yarn who have not availed the benefit of Rule 56A on the base non texturised yarn. This exemption was given only in respect of stock of texturised polyester filament yarn lying with the manufacturer in stock as on 1st day of March, 1994 and this was required to be cleared by 30th April, 1994. Therefore, the duty of Rs. 3/- per Kg. was prescribed for the stock of the textured polyester filament yarn lying with the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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