2007 (11) TMI 196

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..... general provision permitting such clearances under Rule 4(5)(a) has not been amended to exclude polyester twisted yarn - decision of the Commissioner (Appeals) vacating the confiscation and setting aside the penalty is legal and proper - E/258/2007 and E/CO/65/2007 - A/2907-2908/2007-WZB/AHD - Dated:- 22-11-2007 - Shri M. Veeraiyan, Member (T) [ Order]-1. This is a Department's appeal ag .....

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..... yarn valued at Rs.1,49,778/- but allowed redemption of the same on payment of fine of Rs.10,000/-. He also imposed penalties on the Piparia unit and on the authorized signatory of the company. (d) The Commissioner (Appeals) held that though the job work facility has been excluded for polyester twisted yarn, the respondent has availed the facility provided under Rule 4(5)(a) and therefore, he al .....

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