9911796707
TMI Blog2008 (10) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : P.K. Das, Member (J)]. - As the issue involved in this case is a narrow compass, the appeal is taken up for hearing with stay application. 2. The relevant facts of the case in brief are that the appellant are engaged in the manufacture of cotton yarn classifiable under chapter sub-heading No. 2205 1210, 5205 1310 & 5205 1410 of the Schedule of the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpted from duties of Excise under Notification No. 30/04-CE dated 9-7-04. The Adjudicating Authority confirmed the demand of duty and imposed penalties. Commissioner (Appeals) while deciding the stay application directed the applicant to deposit a sum of Rupees twelve lakhs towards duty and Rupees nine lakhs towards penalty. The appeal was dismissed for non-compliance of the stay order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. On perusal of the records and the submissions of the parties, we find that prima facie, the goods in question are not wholly exempted from duty and it is covered under serial No. 3 of the said notification. We have also noted that prima facie part of the demand of duty about Rupees Twenty two lakhs is barred by limitation. In view of that, we hold that the appellant have made out the prima f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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