9911796707
TMI Blog1984 (11) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. Goyal, Manager, Excise Customs of the appellant firm says that they were maintaining a Sample Register. In terms of Notification No. 171/70, dated 21-11-1970 they are entitled to 8 meters of hessian cloth/sacking cloth per shift per quality. They draw the sample and maintain a Sample Register. It is regularly verified by the Central Excise Officers when the quantity of samples drawn exceeds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect are also given duly attested by the Laboratory-in-charge and the Spinning Master. The sample register are regularly produced before excise authorities. No objection was raised earlier. The duty was demanded for the first time in a letter dated 15-9-1978 of the Superintendent, C.Ex., Range-7/XII in respect of the period January 1976 to February 1977 the demand is time barred. In their letter da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter, dated 15-9-1978 is time barred appear to be true. The R.G. 1 point for jute manufacture being at the baling stage, unless there is a Trade Notice requiring the appellants to show the samples drawn at the Loom stage in the G.I and R.T. 12, there is no justification in demanding the duty. This is more so because the left-over materials are returned to the Process House for re-processing for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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