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TMI Blog2011 (4) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... nt yarn does not mean that Polyester Texturised Yarn has also been excluded from the ambit of Notification No.214/1986 - Find that the benefit of Notification No.214/19866-CE, dt.25.3.86 as amended vide Notification No.26/2004-CE, dt.9.7.04 is available to the respondent - Decided in favour of assessee. - E/1714 & 1715/2006 - 789-790/2011-WZB/AHD - Dated:- 6-4-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. Shri R.Srova, JDR for the Revenue. Per: Mrs. Archana Wadhwa: The appellant has made a prayer to decide the appeal on merit and on the basis of written submissions filed by them. We have, accordingly, heard the learned JDR and have gone through the impugned order. 2. As per facts on record, the appellant is a job work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty. 4. Accordingly, the proceedings were initiated against them which culminated into passing of impugned order, confirming duty and imposing penalty. 5. We find that the issue is no more res-integra and stand settled by the Tribunal s decision in the case of M/s Umesh Rai Vs. CCE Vapi as reported in 2009 (244) ELT 138 (Tri-Ahmd). The relevant paragraph of the said decision is reproduced below: 3. We have considered the submissions by both the sides and perused the records. In this case, the appellants manufacture PTY following the procedure prescribed under CCR. In this connection, it is to be mentioned that procedure prescribed under Notification No. 214/86 and Rule 4(5)(a) of CCR are not very different from each other. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No.26/2004-CE. I have perused the said amendment and find that vide said amendment Polyester filament yarn falling under CTH 54.02 has been excluded from the purview of application of the Notification No.214/86. These facts of allegation have also been mentioned in Para 3 of the impugned order. From Para 2 of the said order, I find that the respondents are manufacturing Polyester Texturised Yarn and not Polyester filament yarn. Polyester Texturised Yarn and Polyester filament yarn are technically two different commodities and not one and are known differently in trade. Therefore, exclusion of Polyester filament yarn does not mean that Polyester Texturised Yarn has also been excluded from the ambit of Notification No.214/1986. Thus, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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