1998 (6) TMI 129

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....t, for the Appellant. Shri S. Murugandi, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This stay application arises from Order-in-Appeal No. 51/98-C.E., dated 7-1-1998, which disposed of two Order-in-Original Nos. 41/96-97, dated 12/19-2-1996 and 215/96, dated 1-8-1996, both the orders passed by the Assistant Commissioner of Central Excise, Bangalore. The total a....

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....voking the larger period with regard to manufacture of goods and clearances of the same without payment of duty. Appellants have contended the item manufactured by them is an embroidery thread. However, this was not accepted. Samples were drawn and the same was sent for test. The appellant's contention was that the item is rightly classified under Heading 5403.41 of Central Excise Tariff as it is ....

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.... learned Counsel submits that they have a strong prima facie case both on merits as well as exemption they are claiming. It is their contention that the samples having been drawn, they were entitled for a copy of test reports, the same was not given. The same was relied on by the Assistant Commissioner in detail in the impugned order. They had challenged the correctness of test results before the ....

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....thorities have rightly relied upon the technical opinion expressed by the Textile Commissioner and Chief Chemist. However, he reiterated the submissions with regard to non-furnishing of test results to the party. 6. On a careful consideration of the submissions, we notice that the appellants have made out a strong prima facie case in violation of principles of natural justice, and therefor....