1997 (6) TMI 100

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....d from time to time by Textile Commissioner for which maximum ex-factory prices have not been specified by the Textile Commissioner under the Textile (Control) Order, 1948. Proceedings were initiated against the appellants by issue of show cause notice dated 29-7-1981 alleging that the drill fabric cleared by the appellants during the period October, 1978 to November, 1979 was not in conformity with the Textile Commissioner Notification of 1968 and therefore the appellants were not eligible to clear the drill cloth under the concessional rate in Notification 226/77. During the adjudication proceedings by the Commissioner Central Excise, Mumbai-I, the appellant in their defence relied upon the Tribunal decision holding that the notification ....

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....otherwise. The Commissioner (Appeals) also held that in respect of other drills i.e. to say other than grey, bleached or dyed, no differential duty shall be payable on the clearances made beyond the period of six months from the date of issue of show cause notices. The appellants contended that it was not proper on the part of the Commissioner passing the impugned order to follow the law laid down by the Tribunal only in parts. According to them the law has been well laid down by the Tribunal in the case of Commissioner v. M/s. Jayajeerao Cotton Mills - 1984 (15) E.L.T. 259 wherein it was held that since 4-harness drill satisfied both the conditions of proviso (v) the Notification 226/77 viz. that drill confirms to the Textile (Control) Ord....

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.... were also given to the appellant from time to time. The Show Cause Notice gives details of the duty provisionally assessed and later on finally assessed. The show cause notice also mentions that since the amount of differential duty Rs. 19,68,238.88 demanded by the Asstt. Collector's letter of 22-6-1981 had not been paid and also no reply thereto was received, the present show cause notice was being issued, which is dated 29-7-1981. The show cause notice also invokes Rule 9B read with Rule 10 of Central Excise Rules and Section 11A of the Central Excise Act, 1944. From the above, it would appear that the show cause notice has been issued since the appellants did not respond for paying differential duty on finalisation of provisional assess....