TaxTMI 
TaxTMI 
1981 (5) TMI 121
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....wrah Enterprises, Howrah against order (original) No. 206(19)80.Collr. 36/81, dated 8-4-81 passed by the Collector of Central Excise, Calcutta, (a) demanding duty on cotton fabrics (processed cotton beltings) exceeding 15 CMs in width valued ₹ 8,90,402 88 removed during the period from 31-3-77 to 7-8-80 without observing Central Excise formalities and without payment of Central Excise duty a....
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....gations 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 3-3-81 they were only asked to separate the figures of 'beltings' with more than 15 CMs width up to 15 CMs width and they had complied with t....
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....stances,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 appellants had in fact furnished the figures of the clearances of 'hair beltings' during the....