1996 (3) TMI 217

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....nt. Shri J.M. Sharma, JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  This order is directed against Order-in-Appeal No. M-1695/AHD/877/86, dated 7-8-1987 of Collector of Central Excise (Appeals), Bombay. 2. The appellants have filed a classification list No. 68 dated 4-3-1984 claiming exemption under Notification No. 34/84 for their sort No. 4204 with c....

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....tolerance was necessary since in a chemical test, considering the method followed and other factors, plus minus variance always occur. In fact, ISI itself under its Standard No. IS:11195-1985 has laid down 3% + tolerance in blend composition for textile material. This indicates that it is a tolerance limit recognised by the Trade and Industry and duly supported by authorities on the subject. He su....

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....he Department's arguments and submits that the tolerance limit is not in built in the exemption Notification and, therefore, the Collector (Appeals) was right in disallowing such tolerance for the purpose of Notification No. 34/88 dated 1-3-1984. It is also well settled proposition of law that quasi-judicial authorities are not bound by administrative directions. 5. We have heard both side....