TaxTMI 
TaxTMI 
1996 (10) TMI 307
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....ification No. 253/82, dated 8-11-1982. The officers visited the factory and found that there was a zero zero finishing machine installed. It was felt that they were not eligible for benefit under the said notification. However, before the show cause notice was issued to the appellants, vide their challan dated 29-1-1986 they made a deposit of the duty amount and in reply to the show cause notice they admitted their mistake and requested for not initiating any further proceedings. The adjudicating authority however imposed a personal penalty of Rs. 2,500/- and also ordered confiscation of the goods which were provisionally released but allowed on payment of redemption fine of Rs. 20,000/-. In the appeal before the Collector (Appeals) the sai....
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....n if Notification No. 213/88 is taken to be of a clarificatory nature, the exemption was available to the fabrics processed with the aid of zero zero machine without stenter attachment and there is no positive evidence available to indicate that these machines were without stenter attachment. In his submission, at the time of drawal of panchnama, this particular aspect has not been examined because this clarification has come only at a later stage and in that case, unless it is established by evidence that the machine was without stenter attachment, the benefit cannot be extended. He also submits that going by the averments made in the statements, there is an indication that there was a shrinkage which occurred and the presumption is that s....