1979 (11) TMI 258

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.... has been stated that in the process of manufacture of jute goods, Refined Diesel Oil (hereinafter referred to as "the R.D.O.") (Jute batching Oil) obtained after payment of concessional excise duty prescribed by Notification No. 103/64, dated 2-5-1964 was used for batching of jute fibres after following the procedure prescribed in Board's Circular letter No. 8/1/69-CX. VI, dated 23-1-1973. The said procedure, inter alia, provides that the R.D.O. so obtained on payment of duty at concessional rate must be suitably denatured in order to prevent any misuse of the oil for any purpose other than batching of jute and this denaturisation is always done by mixing water and detergent and the solution which comes out serves the duel purpose of de....

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....at the said material fall under Item 68 of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the said Schedule) and hence liable to duty at the rate 2% ad valorem It has further been stated that immediately on receipt of those demand letters, the said company submitted three separate representations to the concerned Assistant Collector, Central Excise, Calcutta XII Division on 4-1-1978 challenging the validity/legality of those demands. Subsequently, the Supdt. (Tech.) of Calcutta XII Division informed them by a Letter dated 1-5-1978 that their representation dated 4-1-1978 regarding sizing paste and steam had not been accepted by the Assistant Collector. But so far, no formal order was received from t....

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.... Excise, Calcutta XII Division to refund the sums of Rs. 1821.84 and Rs. 1532.10 already paid under protest and if necessary a personal hearing may be granted to them. 2. Accordingly, a personal hearing was granted to the said company on 30-10-1979 when Shri P.R. Biswas. Consultant along with the R.R. Goyal of the said company appeared before me for personal hearing. At the time of personal hearing Shri Biswas furnished a note showing the manufacturing process and use of jute eculsion which is a mixture of jute batching oil, emulsifier and starch solution. It was stated that these products have got very little shelf life and cannot be stored beyond 10/12 hours. Otherwise, these will deteriorate in quality. It was also stated that th....