2004 (11) TMI 367

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....the Respondent. [Order (Oral)]. - After examining the records and hearing both sides, I am of the view that the appeal itself requires to be disposed of at this stage. Accordingly, after dispensing with predeposit, I take up the appeal. 2. The appellants are manufacturers of "Cotton Viscose Blended Yarn". 'Hard Waste' containing "Viscose Staple Fibre" emerges in the course of manufacture ....

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....on them a penalty of Rs. 2,000/-. The first appellate authority upheld the decision of the original authority. Hence this appeal. 3. Ld. Consultant for the appellants submits that, in their own case, the original authority dropped a similar demand in respect of 'Hard Waste' for a prior period (Apr.-Dec. 2000) as per Order-in-Original dated 08-03-2004 (copy produced by Consultant). It is subm....