2000 (8) TMI 639

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....ellant. Shri V.K. Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Arguing on the appeal Shri S.K. Roychowdhury, ld. Advocate submits that the appellants are manufacturer of flex yarn as well as flex and twine cord. They were availing the benefit of Notification No. 28/95, dated 16-3-1995 right from the beginning. One of the conditions of the notification i....

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....he benefit of the same should not have been denied by the authorities below. He submits that the Asstt. Commissioner has not taken favourable to their above submissions by observing that the said duty payment was for fresh issuance of yarn. According to the ld. Consultant said observation is contrary to the factual position inasmuch as duty payment, particulars relate back to the invoice issued du....

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....n our careful consideration to the issue involved. Admittedly the appellants did not pay any duty on the yarn at the time of manufacture of the cord, thus not satisfying the conditions of Notification No. 28/95. But as explained to us by the ld. Consultant the said lapse on their part occurred on account of circumstances beyond their control. The said lapse was subsequently rectified by payment of....

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....on to challan dated 27-12-1995 showing payment of duty on the flex yarn which clearly gives reference to the earlier invoices dated 5-12-1995 and 16-12-1995. No fresh clearance is covered by the said challan. It is also mentioned in the said challan that the same is in respect of goods cleared under invoices No. 6574, dated 5-12-1995 and 6777, dated 16-12-1995. If that be so the observation of the....