9911796707
TMI Blog2017 (9) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... ld have been discharged by the assessee at single yarn off spindle stage. However, subsequently by issuance of notification dated 18.05.1995, the aforesaid exemption which was granted to the assessee was withdrawn. In other words, from 18.05.1995 onwards, the assessee was required to discharge the duty liability only after doubling multi-folding of the yarn at the time of clearance - the show cause notices were invalid merely on the ground that in the show cause notices, no specific mention has been made to the proviso added to the notification dated 18.05.1995. It is evident that the aforesaid show cause notice gives the sufficient particulars with regard to the basis on which the demand of duty, penalty and interest was being made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stwhile Rule 9(1), 49, 52, 173C, 173G, 173F of the Central Excise Rules, 1944 by not making the payment of adequate central excise duty during the period from November 1994 to July 1996. During the aforesaid period, the respondent cleared huge quantity of cotton yarn/non-cellulosic/cellulosic/acrylic/acrylone yarn and paid the central excise duty on the value determined on the basis of cost of single yarn at the spindle stage and did not pay the differential amount of duty on the assessable value as determined at the time of removal of goods from the factory premises after carrying out various processes. Accordingly, nine show cause notices covering the period from November 1994 to July 1996 were issued to the respondent and the total duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factual background, the Revenue has filed this appeal. 4 Learned Sr. Standing Counsel for the Revenue at the very outset fairly submitted that the 1st four show cause notices pertain to the period from November 1994 to April 1995 and 5th show cause notice insofar as it pertains to the period from 1st May, 1995 up to 18.05.1995 is invalid in terms of decision of High Court dated 13.11.2001 referred to supra . However, the remaining show cause notices are valid and could not have been quashed on the ground that there is no mention of the notification dated 18.05.1995 in the show cause notices, even though the aforesaid show cause notices are otherwise covered by Rule 9 and Rule 49 of the Central Excise Rules. While inviting the attention of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee would have effectively contested the proceedings. In support of his submissions, learned counsel for the assessee has referred to decisions of Supreme Court in the cases of 1. Commissioner of Central Excise, Nagpur vs. Ballarpur Industries Ltd- 2007 (215) ELT 489 (Supreme Court, 2. Commissioner of Central Excise, Bangalore vs. Brindavan Beverages Pvt. Ltd-2007(213) ELT 489 (Supreme Court), 3. Commissioner of Customs, Mumbai vs. Toyo Engg. India Ltd-2006(201) ELT 513 (Supreme Court) and 4.Kaur & Singh vs. Commissioner of Central Excise, New Delhi-1997(94) ELT 289 (Supreme Court). 5 We have considered the submissions made by learned counsel for the parties and have perused the record. Admittedly, under the trade notice No. 112/94-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this stage only, removed the production for Captive Consumption for doubling/multi-folding etc of yarn. Thus the doubled/multifold yarn or finished yarn i.e resultant yarn manufactured out of this single stage yarn was removed by the Noticee without payment of any Central Excise Duty". 7 Thus, from the perusal of the aforesaid show cause notice, it is evident that the aforesaid show cause notice gives the sufficient particulars with regard to the basis on which the demand of duty, penalty and interest was being made by the Revenue. It is pertinent to mention here that the assessee did not raise the issue with regard to vagueness of the show cause notices either before the Adjudicating Authority or before the Appellate Authority. The afore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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