9911796707
TMI Blog2015 (3) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority observed that the show cause notice is silent as to whether duty is leviable on double side coated fabrics captively consumed in final product classifiable under Chapter 39. The main contention of the learned advocate is that they have paid duty of ₹ 66,58,896/- and the total demand would be only ₹ 32,56,316/. Thus it is clearly evident that they have paid excess duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the period 16.4.1993 to 20.7.1994. 2. After hearing both sides, we find that the appellants were engaged in the manufacture of Double side PVC coated Nylon Fabrics . From this fabric, the appellants also manufacture fabricated covers known as Tarpaulin . The present appeal relates to denial of credit availed on Tarpaulin. Ld. Advocate on behalf of the appellant submits that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 39 of ₹ 66,58,896/-. It is also seen from the impugned order, demand of duty would be under chapter 63 of ₹ 32,56,316/-. The adjudicating authority observed that the show cause notice is silent as to whether duty is leviable on double side coated fabrics captively consumed in final product classifiable under Chapter 39. The main contention of the learned advocate is that they have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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