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TMI Blog1982 (5) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... -Collr 36/81 dated 8-4-1981 passed by the Collector of Central Excise, Calcutta - (a) demanding duty on cotton fabrics (processed cotton beltings) exceeding 15 CMS in width valued ₹ 8,90,402.88 removed during the period from 31-3-1977 to 7-8-1980 without observing Central Excise formalities and without payment of Central Excise duty and; (b) imposing penalty of ₹ 1.5 lakhs on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cotton beltings misdeclaring them as processed hair beltings . 5. There were 20 allegations in regard to the goods cleared by them as cotton beltings. 6. At the time of hearing on 3-3-1981 they were only asked to separate the figures of beltings with more than 15 CMS width up to 15 CMS width and they had complied with the requirement by their letter dated 7-3-1981. 7. Even in their le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was no ground for imposition of penalty on them. 12. The Board has carefully considered the facts of the case and the submissions written and oral, made by the appellants. 13. The Board observes that the appellants had in fact furnished the figures of the clearances of heir beltings during the period from 31-3-1977 to 7-3-1980 by their letter dated 7-3-1981. 14. Even the figures furni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntil the next sample was drawn. 19. The Board observes that there was no such practice in existence. 20. Even otherwise, the Board observes that after 7-6-1980 there was no clearances of hair beltings of more than 15 CM width which could be deemed to be cotton beltings and on which duty could be demanded. 21. In the result the Board finds that the appellants are entitled to the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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