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of <h1>Tribunal overturns Commissioner's decision on HDPE rolls declaration.</h1> <h3>COMMISSIONER OF C. EX., AHMEDABAD Versus SOMA TEXTILES INDUSTRIES LTD.</h3> COMMISSIONER OF C. EX., AHMEDABAD Versus SOMA TEXTILES INDUSTRIES LTD. - 2001 (133) E.L.T. 229 (Tri. - Mumbai) The appeal was admitted for final disposal. The assessees received HDPE rolls but did not declare them correctly. The Commissioner (Appeals) allowed the appeal based on minor variation, but the Revenue appealed, stating the inputs were not declared. The Tribunal found that the HDPE rolls were not declared correctly and allowed the Revenue's appeal.
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