TaxTMI 
TaxTMI 
1982 (5) TMI 180
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....ember, C.B.E. & C.]. - This is an appeal filed by Howrah Enterprises, Howrah against order (original) No. 206 (19) 80-Collr 36/81 dated 8-4-1981 passed by the Collector of Central Excise, Calcutta - (a) demanding duty on cotton fabrics (processed cotton beltings) exceeding 15 CMS in width valued Rs. 8,90,402.88 removed during the period from 31-3-1977 to 7-8-1980 without observing Central ....
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....of clearance of 'cotton beltings' were not furnished because the allegations in the Show Cause Notice (SCN) were that they had removed cotton beltings misdeclaring them as processed 'hair beltings'. 5. There were 20 allegations in regard to the goods cleared by them as cotton beltings. 6. At the time of hearing on 3-3-1981 they were only asked to separate the figures of 'beltings' ....
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.... the sample to the hair belting cleared in the past. 11. In the circumstances, the Advocate pleaded that the demand for duty was based on wrong premises and there was no ground for imposition of penalty on them. 12. The Board has carefully considered the facts of the case and the submissions written and oral, made by the appellants. 13. The Board observes that the appellant....
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....e lot from which the sample was drawn. 18. The result could not be adopted for further clearances of the hair beltings of the same type only in case there was a practice of drawing prospectively until the next sample was drawn. 19. The Board observes that there was no such practice in existence. 20. Even otherwise, the Board observes that after 7-6-1980 there was no clearan....