9911796707
TMI Blog1981 (5) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated 8-4-81 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 31-3-77 to 7-8-80 without observing Central Excise formalities and without payment of Central Excise duty and (b) imposing penalty of ₹ 1.5 lakhs on the appellants under Rule 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declaring 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 3-3-81 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 letter dated 8-4-81 they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 hair beltings during the period from 31-3-77 to 7-3-80 by their letter dated 7-3-81. 14. Even the figures furnished on 8-4-81 pertain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn. 19. The Board observes that there was no such practice in existence. 20. Even otherwise, the Board observes that after 7-6-80 there was no clearances of heir 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 benefit of doubt. 22. The Board a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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