2005 (1) TMI 303

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..... er (J)]. - The above mentioned appeal has been directed against the impugned order-in-original vide which the adjudicating authority, Commissioner, has denied the benefit of exemption Notifications No. 5/98-C.E., dated 2-6-1998 and 5/99-C.E., dated 28-2-1999. 2. The facts are not much in dispute. The appellants are engaged in the manufacture of cotton yarn. They supplied the said yarn during the .....

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..... through the record. So far as the first ground is concerned i.e. the late production of the certificates from the NHDC i.e. after the clearances, whereas it was required to be produced at the time or before the clearance, in terms of above said notifications, the same, in our view is, not tangible, in view of the ratio of the law laid down in the cases of Rajasthan Rajya Sahakari Spg. & Wvg. Mills .....

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..... that the other four did not utilise the goods on handlooms, in our view, has never been properly examined, keeping in view the wordings of the above said notifications. We do not find if any of the these notifications in question, cast duty on the appellants to see that the goods supplied to a particular society were utilised on handlooms. However, the adjudicating authority has not examined this .....

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