2001 (10) TMI 1104

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.... in which the Commissioner had held that exemption will not be available if the denierage of yarn exceeds 4% limit as prescribed by the Notification. Since in the instant case the denierage is reported to be +4.55%, the Ld. Commissioner has held that exemption is not available to the 330 denierage yarn for the month of November 97 and confirmed the demand for the month of Nov. 97. Since the report....

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....nd could be made, the demand made was for all the quantities manufactured subsequent to the date of the lots drawal of the sample on 17-8-1986. The demand proceeds on the assumption that after the drawal of samples from the lots manufactured on 17.7.86, production that took place thereafter was of yarn with excess counts. No material is available to sustain such a presumption. The result of the te....

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.... bench in the case of SRF Ltd. v. CCE Chennai reported in 2001 (132) ELT 798 in which the Tribunal has held that the test conducted by the appellant themselves could be relied. Though in that judgment the test results were favourable to the Revenue because of high denierage manufactured by them, conversely if their own reports show lesser denierage, that should also be taken into consideration on ....