https://www.taxtmi.com/caselaws?id=95417 The appeals were allowed in the case concerning duty demand on crimped yarn, jurisdictional validity of notices, applicability of tariff value for assessment, and imposition of penalty. The Tribunal determined that crimped yarn falls under the definition of textured yarn, notices signed by the Superintendent lacked jurisdiction as per a Board circular, duty assessment should be based on the tariff value specified in the law, and no penalty should be imposed due to the absence of fact suppression and differing views on classification. The impugned order was set aside based on these findings. en-us Fri, 19 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 12:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95417 The appeals were allowed in the case concerning duty demand on crimped yarn, jurisdictional validity of notices, applicability of tariff value for assessment, and imposition of penalty. The Tribunal determined that crimped yarn falls under the definition of textured yarn, notices signed by the Superintendent lacked jurisdiction as per a Board circular, duty assessment should be based on the tariff value specified in the law, and no penalty should be imposed due to the absence of fact suppression and differing views on classification. The impugned order was set aside based on these findings. Case-Laws Central Excise Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95417