2005 (10) TMI 350

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..... Jayaraman, Member (T)]. Revenue has filed this Appeal against Order-in-Appeal No. 213/98 dated 30-11-98 passed by the Commissioner of Central Excise (Appeals), Trichy. 2. The respondents are engaged in the manufacture of cotton fabrics falling under Chapter Heading 52 of the CET Act, 1985. They were clearing the cotton fabrics subjected to the process of scouring without payment of duty u .....

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..... 5 to 3-9-95. The respondents approached the Commissioner (Appeals) who allowed the appeal of the respondents. Revenue is aggrieved over the impugned order of the Commissioner (Appeals) on the following grounds :- 2.1 The respondents have explained the sequences of the process of scouring undertaken by them in their letters to the department. After going through the letter the Dy. Chief Chemist h .....

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..... ceipt. Respondents have not got this sample in their possession analysed in any laboratory of their choice and submitted the findings of such laboratory for due consideration by the appropriate adjudicating authority. So the observation of the Commissioner (Appeals) that the report of Deputy Chief Chemist cannot be relied upon is not proper and correct in the facts and circumstances of the case. I .....

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..... ertain chemicals used in bleaching have been used it does not mean that the fabrics had undergone a bleaching process. 5. We have heard both sides and gone through the records of the case carefully. The Commissioner (Appeals) has observed that report of the Dy. Chief Chemist shows that he has not tested the sample at all but has based his opinion on the appellant s letter dated 18-6-96 and the t .....

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..... the findings of the Commissioner (Appeals). The report of the Dy. Chief Chemist does not appear to be based on any specific test. It is only an opinion based on the respondent s letter and the technical literature. In these circumstances we hold that the respondents undertook only the processes specified in the Notification and were entitled for the benefit of the Notification. Hence we dismiss t .....

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