9911796707
TMI Blog2007 (6) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... llo Tyres Ltd., Perambra during the period 5-11-1991 to 29-11-1991. The order was passed by the Commissioner of Central Excise pursuant to the Tribunal s remand order No. 1341 1342/98 dated 16-7-1998, [1999 (107) E.L.T. 141 (Tribunal)] wherein it had been observed that the Commissioner s earlier order had travelled beyond the scope of the show-cause notice resulting in miscarriage of natural justice. 2. M/s. Apollo Tyres Ltd., holders of advance licence issued under Rule 191 BB of the Central Excise Rules, 1944, had permission from the Assistant Collector of Central Excise, Trichur Division vide his letter dated 7-10-1991 to procure 250 MTs of nylon yarn from the appellants subject to the conditions laid down in Notification No. 33/9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ric cleared to M/s. Apollo Tyres Ltd. It was in adjudication of this notice that the Commissioner passed the impugned order. 3. After examining the records and hearing both sides, we find that, during the period of dispute [5-11-91 to 29-11-1991], M/s. Apollo Tyres Ltd. were entitled to receive nylon yarn, without payment of duty, from the appellants under Rule 191BB read with Notification No. 33/90-C.E. (N.T.) dated 5-9-1990. For this purpose, they had the requisite permission from the Assistant Collector of Central Excise, Trichur. On the strength of this permission, the Assistant Collector of Central Excise, Madras had permitted the appellants to clear 250 MTs of nylon yarn without payment of duty to M/s. Apollo Tyres Ltd., subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1BB r/w Notification No. 33/90-C.E. (N.T.). Hence the demand of duty raised on the appellants in respect of the nylon yarn cleared by them to M/s. Apollo Tyres Ltd. cannot be sustained. There is no justification for the demand of duty in respect of nylon tyre cord fabrics either. This item cleared by the appellants to M/s. Apollo Tyres Ltd. was admittedly used by the latter in the manufacture of tyres, which were admittedly exported in discharge of export obligation under the advance licence (DEEC). On these facts, the demand raised on the appellants in respect of the nylon tyre cord- fabrics is also unsustainable. 4. In the result, the appeal stands allowed. (Operative portion of the order was pronounced in open Court on 18-6-2007) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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