1997 (12) TMI 191

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....)]. -  In this appeal filed by M/s. Ruby Mills Ltd. the show cause notice was issued on 13-12-1981 demanding the differential Central Excise duty for the period from 13-3-1981 to 30-4-1981. The matter relates to the composition of the blended yarn. The classification list was filed by the assessee on 13-3-1981. A sample of the goods was drawn and a report was obtained from the Deputy Chief C....

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....he appellants have prayed for decision on merits. 3. On behalf of the respondent Revenue Shri Satnam Singh, SDR reiterated the grounds taken by the adjudicating authority in confirming the demand of Rs. 2,37,894/-. 4. We find that after the drawal of the samples, the assessments were not made provisional and the assessee had cleared the goods with the knowledge of departmental authorit....