9911796707
TMI Blog1985 (3) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... R The facts, in a brief compass, in this Revision Petition to the Government of India, transferred to and heard by the Tribunal as an Appeal pursuant to Section 35P of the Central Excises Salt Act, 1944 (the Act, for short) are - (a) the Appellant manufactures cotton yarn falling under Item No. 18A (1) of the First Schedule to the Act. The yarn so manufactured is utilised in the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and, according to the Appellant, a personal hearing in the matter was fixed before the Assistant Collector on 22-8-1978; (e) nevertheless, on 16-8-1978, the Assistant Collector had informed the Appellant by a letter that the short levy covered by notice to show cause was already pointed out in the RT 12 Returns for cotton yarn in the month of May, 1978. Since, however, the Appellant was reluc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proper adjudication. The assessment under RT 12 Returns as well as the proceeding initiated by the notice to show cause, were, therefore, rendered illegal and could not have been confirmed by the Appellate Collector; (ii) the exemption for waste cotton yarn falling within Notification No. 95/61-CE dated 1-4-1961 had been specifically claimed in the Classification List dated 4-3-1978 and appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of the RT 12 assessment and the failure to adjudicate on the notice to show cause subsequently issued; (b) the case is one that should call for remand as prayed for in the Application for Revision, for proper adjudication on the show cause notice; (c) even so, since the matter was heard at length by us, we would, instead of remanding the matter, dispose it of ourselves; (d) N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpletion of the manufacture of the yarn exigible to duty under Item 18A of the First Schedule; (f) that this was so, was clarified by the amendment made to the aforesaid Section 2(f) in 1964 wherein it was clarified and put beyond doubt that manufacture in relation to goods comprised in Item No. 18A of the First Schedule includes sizing. It cannot, therefore, be contended that the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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