2013 (4) TMI 198

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.... (SR) SRI. K.M. FIROZ RESPONDENT: R1 TO 3 BY SMT. SOBHA ANNAMMA EAPPEN, SR.GOVERNMENT PLEADER JUDGMENT Heard the counsel for the petitioner and also the learned Government Pleader appearing for the respondents.   2. Petitioner is a dealer registered under the KVAT Act on the files of the first respondent. According to him, he is dealing in fishing ropes made up of HDPE/PP and the ....

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....he department should be got tested by the Central Institute for Fisheries Technology. He also wanted the respondents to obtain details of the classification adopted by the Central Excise authorities of the manufacturer of the commodities.   4. According to the petitioner, the department was unwilling to concede to his request, in view of Ext.P3 circular issued by the Commissioner for Comme....

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....ot a fishing rope, it is essential to obtain the analysis report and details from the Central Excise department. 6. However, the respondents contended that since it is the case of the petitioner that commodity is a fishing rope, it is up to the petitioner to produce evidence substantiating the same.   They also rely on the provisions of Sections 9 and 25 of the KVAT Act casting burden o....

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....e, the dispute being one covered under Section 94(1) (d) of the KVAT Act and it is up to the petitioner to make an application to the authority and if such an application is made, it is up to the authority to issue appropriate clarification in the manner as laid down in the Act. 9. In that view of the matter I direct that it will be open to the petitioner to make such an application and if such....