1983 (5) TMI 137

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....nt. Shri K.D. Tayal, SDR, for the Respondent. [Order per : I.J. Rao].  - This matter originally was a revision petition which has been transferred to the Appellate Tribunal and is taken up as an appeal for consideration. 2. The origin of the matter is the order passed by the Assistant Collector of Central Excise, Calcutta XII Division, wherein he held that the assessee did not fil....

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....ts and also removed the goods without approval of the same. This proves that the goods were not properly classified before its removal from the factory. The issue is whether the gunny cuttings removed by the appellant are exempted in terms of Notification No. 71/72 dated 17.3.1972 and whether the gunny cuttings were below 92 cms. in each case. The appellants failed to establish with evidence, docu....

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....icable to them and the goods are totally exempted and consequently no classifications need be filed. He also submitted that the show-cause notice is time-barred and that the Department had at no stage adduced any evidence whatsoever that gunny cuttings removed by them did not conform to the descriptions given in the gate passes as being below 92 centimeters. Shri Kampani submitted that in the abse....