1988 (4) TMI 281

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....ED BY: Shri Dushyant Dave, Advocate, for the Appellants. Shri L.C. Chakraborty, J.D.R., for the Respondent. [Order per : G. Sankaran, Senior Vice-President]. - The facts leading to the dispute involved in the present appeal may be briefly stated. By a notice dated 18-2-1980, M/s Rajasthan Spinning and Weaving Mills Ltd. (the appellants) were called upon to explain why duty amounting to Rs. 8....

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....nd of 100% polyester spun yarn and one strand of polyester viscose yarn consisting of polyester and viscose in the proportion 48: 52 mixed at the fibre stage. Both resultant yarns were cleared by the appellants on payment of duty @ Rs. 24/- per kg. under Item No. 18E of the First Schedule to the Central Excises and Salt Act (CET for short). The case of the department was that the resultant yarns f....

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....appeal dated 11-8-1983 should be set aside; (b) the recovery of duty in pursuance of the show cause notice dated 18-2-1980, as confirmed by the Assistant Collector by order dated 3-9-82 should be prohibited; and (c) the respondent should be directed to refund the amount of duty paid in excess by the appellants on the yarns in question under Item No. 18E during the period from June, 1978 to D....

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....e classifiable under Item No. 18E CET, there would be no question of classifying them under-Item No. 68 CET and calling for payment of duty thereunder on the full value of the goods - which is the basis of the show cause notice and the Assistant Collector's order. Since the Department is not disputing before us the classification of the goods under Item No. 18E CET, the classification of the goods....