1987 (11) TMI 187

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....77, dated 12-8-1977. Although it was claimed by the appellants that these goods had been cleared under 'Nil' duty gate-pass on 14th April, 1980 but they were actually removed from the factory only on 29th July, 1980. In the meantime, on 24th April, 1980, Notification No. 279/77 which granted exemption to such goods was rescinded by issue of Notification No. 45/80. The appellants have explained that although the goods were cleared from their bonded storeroom under 'Nil' duty gate-pass on 14th April 1980, they were kept in the duty paid store-room and not cleared out of the factory as they were not allowed to leave the factory due to labour problems. The Assistant Collector ordered the appellants to pay duty on the impugned goods on the groun....

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.... dated 12-8-1977 granted exemption which was restricted to fibres and tops manufactured out of drawn waste falling under sub-items 1 or 11 of Item No. 18 of the Central Excise Tariff and the appellants have not furnished any evidence to establish that their product satisfied this condition. 5. The facts of the case and the submissions made before us have been carefully considered. So far as the learned JDR's point that the appellants have not furnished any evidence that their product satisfied the condition of Notification No. 279/77, dated 12-8-1977 that the fibres and tops should be manufactured out of drawn wastes, is concerned, the doubt raised has no basis in any evidence on record. On the other hand, we find that in para 2 of his o....