1999 (10) TMI 445

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....ants were calculating their duty liability on the basis of the weight of the woven fabrics. While no excise duty was payable at the fabric stage, the HDPE/PP tapes were excisable and dutiable. The appellants were not paying excise duty at the spindle stage but were calculating their liability on the basis of the utilisation in weaving of the fabrics. Certain wastages occur in the manufacture of tapes and we are not concerned with that in these proceedings. The Revenue was of the view that any wastage of the tapes at the weaving stage will not be covered by exemption and duty was leviable on the full quantity of tapes, which were transferred from the spinning section to the weaving section. The Collector of Central Excise, Jaipur had confirm....

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.... at tape stage. The appellants had prayed to the Department that in view of their difficulties they would be paying duty on the tapes after calculating the weight of the woven fabrics in which the tapes had been used as inputs. We find that the spindle stage wastages had not been taken into account and only the loom stage wastage had been made the subject matter of the show cause notice. 6. We find that the similar issue had come-up for consideration before the Tribunal in the case of Hindustan Spinning and Weaving Mills Ltd. v. C.C.E. - 1992 (57) E.L.T. 282 (Tribunal). The Tribunal had relied upon their earlier decisions in the case of Collector of Central Excise, Indore v. Raj Kumar Mills, Order No. 218-218A/86-D, dated 14-4-1986,....

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....is factual position, the assessee's reference to the various decisions becomes irrelevant where the facts were different from those in the present case." 7. We, therefore, consider that in the facts and circumstances of the case, a correct view has been taken by the adjudicating authority. 8. Further, the duty liability had been arrived at on the basis of the private records of the appellants for the year 1991. No information has been placed on record that the basis adopted in the show cause notice was not correct. In the written submission before the adjudicating authority the appellants had submitted that the duty liability have been arrived at on assumptions and presumptions and had referred to the Supreme Court's decisio....