2000 (9) TMI 452

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....nt. Shri B.B. Sarkar, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - In the two orders impugned before us, the Commissioner has held that Raj Rayon and Yashasvi Yarn Ltd, the two assessees in appeal before us, were liable to pay duty on the intermingled yarn made by them and confirmed the duty demanded on this score. He has, in addition, confiscated the plant and machiner....

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.... note. He further finds that the changes made in this note in 1999 are clarificatory in nature, and therefore have retrospective application. 3. As we have noted, the Commissioner accepts that the process carried out by the appellant was that of intermingling of yarns by the use of an air-jet. He has, throughout the two orders impugned before us, maintained the distinction between the interm....

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....ade by the assessee up to December, 1996. The extended period contained in the proviso under Section 11A(1) was invoked by alleging that each of the assessees suppressed that they had manufactured and cleared air-textured yarn. As we have noted, the Commissioner nowhere says specifically that the process undertaken by the assessee amounted to air-texturising nor is it possible to infer from his or....

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....t too, not as a species to texturising but as a process separate from, and therefore independent, of texturising in the note by way of amendment in 1999. Fortunately, we are not required to go into this question. Since air-mingling is separately mentioned from air-texturing or texturising it is accepted by the tariff to be a process distinct from these two. The very fact that it was necessary by t....