1998 (10) TMI 148

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....Sangia, JDR, for the Respondents. [Order per : P.C. Jain, Member (T)]. - Appellant has desired that the case be decided on merits. 2. Heard learned JDR, Shri R.S. Sangia in respect of the Revenue's case. We have also gone through the appeal memo, impugned order and other relevant papers on records. Question involved hereunder is whether HDPE sacks manufactured out of fabric produced ....

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....relevant period merely excluded sacks manufactured on circular looms from the benefit of the said notification. The sacks are manufactured by them on stitching and cutting machines; circular looms merely produced circular fabric. Therefore benefit of the said notification could not be denied to them. 4. In their support they have also pleaded that the said notification was amended in 1990 ....

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....d on circular looms, it could only be sacks manufactured out of circular fabric produced on such looms. He submits that it is common knowledge that looms can produce only the fabric and not the sacks as such. Therefore the intention is very clear. If this construction to the proviso to the Notification 223/86-C.E. is not adopted, it will be rendering the proviso nugatory which is not permissible u....