9911796707
TMI Blog2005 (10) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... raman, Member (T)]. This appeal has been filed by the Revenue against Order-in-Appeal No. 212/98 (MDU), dated 30-11-98 passed by the Commissioner (Appeals), Trichy. 2. Brief facts of the case are that the respondents are manufacturers of spun yarn of synthetic staple fibre and artificial staple fibre falling under Chapter 55. They filed declaration under Rule 173B of the CE Rules, 1944 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) held that the original authority's order is not correct. In other words, he had set aside the finding that soft waste had arisen during the course of manufacture of spun yarn. 3. The relevant notification applicable is Notification No. 23/95-CE, dated 16-3-95. In view of the above finding, the Commissioner (Appeals), set aside the original authority s order and set aside the penalty also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority dismissed the plea of the respondents on the ground that the yarn emerged as intermediate product was dutiable but the manufacturer took a different plea before the Commissioner (Appeals) that waste in question had arisen only after the spinning of the yarn and in the course of manufacture of exempted fabrics. (c) The Commissioner (Appeals) without ascertaining the veracity of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wrong in the findings of the Commissioner (Appeals) and his order needs to be sustained. 6. We have carefully gone through the case records and considered the submissions. The issue before us is not whether waste which has been cleared was soft waste or hard waste. The issue is whether it is exempt from payment of duty in terms of Notification No. 23/95-C.E., dated 16-3-95. The Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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