9911796707
TMI Blog2001 (10) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... e of yarn exceeds 4% limit as prescribed by the Notification. Since in the instant case the denierage is reported to be +4.55%, the Ld. Commissioner has held that exemption is not available to the 330 denierage yarn for the month of November 97 and confirmed the demand for the month of Nov. 97. Since the report of the sample for the month of Dec. 97 had not been given, the same was not confirmed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of the lots drawal of the sample on 17-8-1986. The demand proceeds on the assumption that after the drawal of samples from the lots manufactured on 17.7.86, production that took place thereafter was of yarn with excess counts. No material is available to sustain such a presumption. The result of the test of the sample drawn on 28.8.1986 would certainly show that the yarn manufactured on tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal has held that the test conducted by the appellant themselves could be relied. Though in that judgment the test results were favourable to the Revenue because of high denierage manufactured by them, conversely if their own reports show lesser denierage, that should also be taken into consideration on the same principle as laid down by the Hon'ble Tribunal to decide the case favourable to Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in the case of SRF Ltd. v. CCE (supra), the ratio of the above decisions has a binding force on this bench. Applying the same ratio, we direct the lower authority to demand duty only for one day in view of the judgment rendered by the Hon'ble High Court of Judicature at Madras. The Order of the Commissioner (Appeals) is modified to this extent. The stay is also disposed of accordingly. (Pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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