2000 (12) TMI 440

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....ri Karnail Singh, SDR, for the Respondent. [Order]. - The applicant filed this application for waiver of pre-deposit of duty amounting to Rs. 1,76,876.11. The learned Counsel submits that the applicants are engaged in the processing of grey fabrics. He submits that the Collector (Appeals) in the impugned order granted benefit of 2% in respect of shrinkage from the grey cloth during the proce....

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....adjudicating authority. 3. In the present case the Collector (Appeals) held that the appellants are entitled to shrinkage to the extent of 2% in the case of man-made fabrics. The applicants rely upon the instructions of 1/94, dated 23-3-1994 issued by the Collector of Central Excise, Mumbai, where it is admitted that shrinkage in respect of man-made fabrics comes to 4%. In view of these ci....

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....he percentage prescribed by the Board is to be respected by the authorities, the Board themselves in their instructions contained in F. No. 5A/462/64-CX. V have held that the percentages are by no means absolute and the adjudicating officers may give due weight to other considerations. It is also brought before us that in the case of man-made fabrics subject to similar processing, losses up to 8% ....