9911796707
TMI Blog2005 (10) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : S.S. Sekhon, Member (T)]. The appellants are inter alia engaged in the manufacture of Tyrecord Fabrics of High Tenacity Yarn of Nylon classifiable under Chapter Heading 5902.10 of the Central Excise Tariff. Prior to 1-1-2000, they were paying Basic Excise Duty as well as Additional Excise Duty on Unprocessed Nylon Tyrecord Fabrics which was used captively to make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s brought into the factory as input. In view of this objection a letter dated 18-11-99 demanding duty of Rs. 1,60,120/- from the appellants, on the Dipped Nylon Tyrecord fabrics was issued by the Suptd. of Central Excise. In view of this direction the appellants filed a revised classification list No. 2 dated 1-1-2000 and No. 1 dated 1-4-2000 claiming exemption of Additional Excise Duty under Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med the duty demands and imposed penalty. The Commissioner (Appeals) rejected the appeal. Hence this appeal. 4. After hearing both sides and considering the material it is found (a) Additional Excise Duty is to be recovered on per kg weight basis. It is accepted fact by both sides that the weight of Dipped Nylon Tyrecord fabrics is more than the weight of the Unprocessed Nylon Tyrecord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product i.e. Dipped Nylon Tyrecord fabrics towards duty demands being made on the raw material ( Unprocessed Nylon Tyrecord Fabrics ) following the decision in the case of CCE, Hyderabad v. Divya Enterprises - 2003 (153) E.L.T. 497 (S.C.) and other cases permitting such adjustments. (c) Since Additional Excise Duty will be paid after such adjustments rendering the Unprocessed Nylon Tyrecor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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