9911796707
TMI Blog1982 (1) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... duty after availing of the benefit of Notification No. 133 of 77. On 7-11-78, a show cause notice was issued by the Department demanding duty on the said clearances of the yarn on the ground that the petitioners had failed to satisfy that the acrylic fibre used in the manufacture of the yarn in question had discharged duty liability as required under Notification No. 133 of 77 and, therefore, the said yarn was not eligible to the benefit of the said Notification. The petitioners contended that the acrylic fibre was duty paid and was obtained from M/s. Deepak Agency, Bombay who had in turn obtained it from M/s. Greatways, Ludhiana who were the importers of the fibre but they could not adduce any evidence correlating the fibre received by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... At the time of hearing, the petitioners were asked to produce evidence showing how the supplier had made them believe that the fibre was imported and was related to a particular bill of entry which was produced by them. In pursuance of the hearing, the petitioners submitted that when the documents were received from the supplier from Bombay, they believed that the fibre was duty-paid, that on showing the documents to the Superintendent in pursuance of his letter dated 28/29-9-77 he was satisfied about the duty-paid nature of the fibre and that the classification list was also approved by the Assistant Collector. Also, they have contended that since the Superintendent had carried out the assessment under Rule 178-I, the demand which was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that, therefore, at the time of approving the classification list i.e., on 31-8-77 neither the Superintendent nor the Assistant Collector was satisfied about the duty-paid nature of the fibre in question. The Government further observe that there is nothing on record to indicate that the proper officer viz. the Assistant Collector while approving the classification list, had been satisfied regarding the eligibility of the yarn in question for nil duty assessment at any stage after the filing of the classification list. The Government, therefore, consider that merely because the Assistant Collector had approved a general classification list prior to the production of the relevant documents would not lead to the inference that the Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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