2005 (10) TMI 313

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....ant. Shri U.H. Jadhav, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The appellants are inter alia engaged in the manufacture of "Tyrecord Fabrics of High Tenacity Yarn of Nylon" classifiable under Chapter Heading 5902.10 of the Central Excise Tariff. Prior to 1-1-2000, they were paying Basic Excise Duty as well as Additional Excise Duty on 'Unprocessed Nylon Tyrecord ....

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....hen such 'Unprocessed Nylon Tyrecord Fabrics' was brought into the factory as input. In view of this objection a letter dated 18-11-99 demanding duty of Rs. 1,60,120/- from the appellants, on the Dipped Nylon Tyrecord fabrics was issued by the Suptd. of Central Excise. In view of this direction the appellants filed a revised classification list No. 2 dated 1-1-2000 and No. 1 dated 1-4-2000 claimin....

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....ppreciate the contention of the appellants. They confirmed the duty demands and imposed penalty. The Commissioner (Appeals) rejected the appeal. Hence this appeal. 4. After hearing both sides and considering the material it is found (a)     Additional Excise Duty is to be recovered on per kg weight basis. It is accepted fact by both sides that the weight of Dipped....

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....rd Fabrics'. Therefore we find no reasons to deny them the benefit of adjustment for the duties paid and product i.e. Dipped Nylon Tyrecord fabrics towards duty demands being made on the raw material ('Unprocessed Nylon Tyrecord Fabrics') following the decision in the case of CCE, Hyderabad v. Divya Enterprises - 2003 (153) E.L.T. 497 (S.C.) and other cases permitting such adjustments. (c)&nbsp....