1990 (1) TMI 88

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the process of manufacturing cotton fabrics, at the stage when cotton yarn is removed from the cones for the purpose of beaming, there is always some wastage of cotton yarn. Such waste cotton, which is also known as hard-waste, cannot be used for manufacturing the end-product and, therefore, the same is disposed of as waste cotton yarn. In respect of such cotton yarn, the petitioner used to submit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was cleared by the petitioner-company without payment of proper duty. The petitioner-company has, therefore, filed this petition challenging the said threatened action. 2. What is contended by the learned Advocate for the petitioner is that the petitioner's classification having been approved by the Assistant Collector, the Superintendent of Excise could not have called upon the petitioner to pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing action, if the duty is not paid, and that it is not an order whereby any demand of excise duty has been made. He also submitted that even after such a letter, no action by way of recovery was taken in case of non-payment of duty but only show cause notices have been issued. Reading the letter as it is and also considering the submissions of the learned advocate for the respondents, the letter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X