2015 (8) TMI 1128

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt : Mr.Karan Talwar, advocate (representing Mr. Lakshmi Kumaran & Sridharan, counsels for the respondent) ORDER (Per Honble Sri Justice Challa Kodanda Ram) This appeal, at the instance of Revenue, is directed against the order dated 04.02.2005 in Appeal No.E/669/2003, raising the following substantial question of law: Whether the Customs, Excise and Service Tax Appellate Tribunal, South Zon....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce alleged suppression and mis-declaration, the adjudicating authority-Commissioner, in his Order-in-Original dated 02.05.2002 had recorded as under: 38. The show cause notice has gone to add that jute waste is not gunny bag waste and as the party has not mentioned in their record jute waste and not gunny bag waste, there has been suppression of information. So long as we hold that rags are not ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s under Rule 226 and 173Q are not sustainable. 39. Therefore the allegation listed in Para 42 of the show cause notice regarding violation of Rule 173B by misdeclaring gunny waste as jute waste, Rule 173 G regarding wilful suppression of Raw Material account. Rule 9(1) regarding discharge of appropriate duty and 173F regarding determination of correct rate of duty pertaining to clearances of go....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Milk Product Union Ltd. 2000 (122) E.L.T 327 (S.C.), Collector v. Malleable Iron & Steel Castings Co. (P) Ltd. 1998 (100) E.L.T. 8 (S.C.), H.M.M. Ltd. v. Collector 1996 (87) E.L.T. 593 (S.C.), Padmini Products v. Collector 1989 (43) E.L.T. 195 (S.C.), Pushpam Pharmaceuticals Company v. Collector 1995 (78) E.L.T. 401 (S.C.) and Tamil Nadu Housing Board v. Collector 1994 (74) E.L.T. 9 (S.C.), and r....