https://www.taxtmi.com/caselaws?id=165859 The Government upheld the Collector's order, ruling that blended polypropylene yarn did not qualify for duty exemption under Notification No. 332 of 1977, emphasizing the distinction from 100% polypropylene yarn. The judgment found no violation of natural justice in the review proceedings as the Collector had provided an opportunity for a hearing. Additionally, the initiation of the review proceedings within the statutory one-year period was deemed compliant with Section 35A of the Central Excises and Salt Act, 1944. The Government rejected the petitioners' arguments and affirmed the legality of the Collector's decision. en-us Wed, 20 Jan 1982 00:00:00 +0530 Wed, 13 Aug 2014 18:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165859 The Government upheld the Collector's order, ruling that blended polypropylene yarn did not qualify for duty exemption under Notification No. 332 of 1977, emphasizing the distinction from 100% polypropylene yarn. The judgment found no violation of natural justice in the review proceedings as the Collector had provided an opportunity for a hearing. Additionally, the initiation of the review proceedings within the statutory one-year period was deemed compliant with Section 35A of the Central Excises and Salt Act, 1944. The Government rejected the petitioners' arguments and affirmed the legality of the Collector's decision. Case-Laws Central Excise Wed, 20 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165859