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TMI Blog1983 (12) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... plications perporting to be under Section 35G of the Central Excises and Salt Act, 1944 (hereinafter called Act), the appellants-applicants (hereinafter applicants) requests that in respect of order Nos. 553, 554 and 55/1983, dated 22-6-1983, a statement of case be drawn up and questions of law set out in para 8 of the application referred to High Court. 2. The applications were fixed for heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nter alia argued that the main dispute pertains to Classification of blended yarn containing cotton less than 90% which was classified by the Department under Tariff Item 18E of the Central Excise Tariff and was cleared by the applicants after sizing during the period 17-3-1972 to 31-10-1976 on payment of duty on the weight of presized stage. Subsequently, the Department held that duty was levia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess, since manufacture of yarn is complete at the Spindle stage or the Spindle point, when it merges from the Ring frame. The applicants have, therefore, argued that duty in the present cases should have been charged on the basis of the count and weight of unsized yarn since they had neither declared the sized counts in the Central Excise documents nor lodged any refund claim at any time on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Navigation Co. Ltd., AIR 1961 S.C. 1633, the Supreme Court inter alia held that when a question of law is raised before the Tribunal but the Tribunal fails to deal with it, it must be deemed to have been dealt with by it, and is, therefore, one arising out of its order. Following the ratio of this ruling when a question relating to determination of rate of duty was raised by the applicants in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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