2017 (9) TMI 1430

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.... total weight gain of 4.44% on account of usage of spin finish oil. He submits that pursuant to the direction of the Hon'ble Supreme Court, Technical Expert's opinion has been produced by the Revenue, namely, issued by the Manmade Textile Research Association. Even though, it has been opined that during texturizing process, there could be some weight gain and providing the range, it has been stated to be between 1.5 to 1.7%, but the same was much below 4.44% as alleged and accepted the adjudicating authority in confirming the demand. It is his contention that even in the said opinion, it is mentioned that the percentage of gain may vary depending on input variables and percentage of oil application. Thus, it is his contention that this cannot be the basis for demanding the duty. Further, regarding the Technical expert's opinion issued by SASMIRA dated 12.05.2017 and submitted by the appellant, it is stated that the weight gain could be in the range of 0.2 to 0.5%, which is supported by the opinion of various authors on the subject. Therefore, it is his contention that only the weight gain due use of oils, cannot be the basis for demanding duty, on a theoretical calculation ....

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....'ble Supreme Court while remanding the case observed that the Revenue would be allowed to file a technical report and both parties could also be permitted to adduce further evidence to substantiate their plea. Also, it is observed that if there would be any differential quantity on the analysis of the aforesaid aspects then only the statements could be pressed into service. 6. The Certificate dated 10.07.2000 issued by the Chartered Engineer Shri Vilas J. Bardapurkar, annexed to the appeal paper book, has been produced by the appellant initially to support their claim that there was no weight gain and hence demand is not sustainable. The said certificated reads as: 7. Pursuant the remand order of the Hon'ble Supreme Court, the Revenue was directed to produce opinion of the experts on the subject, accordingly, they have placed an opinion obtained from Manmade Textile Research Association dated 01.04.2017 which reads as follows: 8. Copy of the said opinion was handed over to the appellant, at their request, who, in turn, submitted an opinion issued by SASMIRA, dt.12.05.2017 which is reproduced below: 9. Analyzing the expert's opinion referred above, we find that initi....

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....he said opinion is not conclusive as it is subject to number of variables. 12. We find that the Chartered Engineer's Certificate produced by the appellant before the adjudicating authority, the claim was that there cannot be any weight gain instead there would be weight loss on use of oil during texturizing process; whereas, their present report of SASMIRA acknowledges weight gain in the range of 0.2 to 0.5%. 13. Now, coming back to the remand order of the Hon'ble Supreme Court, it is clear that the statements of the various persons cannot be considered alone, but if there would be any differential quantity, on the analysis of the aforesaid aspects, i.e. technical reports, then the said statements could be pressed into service. Considering the expert's evidences, we find that the technical report of SASMIRA, if accepted, there would be oil gain in the range of 0.2 to 0.5%, which negates the earlier Chartered Engineers certificate, the basis for setting aside the demand by this Tribunal and the High Court. In the statement of Shri Modi dated 18/19.07.2000, he has categorically admitted that textured yarn has been manufactured and removed clandestinely without payment o....

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....said statement can be pressed into service. Wo may further add that the tribunal pre-deposit the appeal. shall not the dues of insist upon for hearing of The appeals are allowed to the extent indicated above. There shall be no order as to costs. Document 2 VILAS J. BARDAPURKAR D. G., C. END, F., P. I. V.,C.M.-A.SA. (USA) CHARTERED ENGINEER COMPETENT PERSON APPROVED CORPORATE VALUER LICENSED SURVEYOR / LOSS ASSESSOR A104, RUNWAL TOWERS, L. G. MARG, MULUND (W), MUMBAI - 400 00 TEL 5002660, 5007104, FAX 5600712. MOBILE PU210 18187, E-mail-Lacpl @hotmail.co CERTIFICATE TO WHOM SO EVER IT MAY CONCERN This is to certify that oil can not be added to Texturised Yarn used for Dyed Yarn & if oil is used the same is removed during process of washing of yam. So there can not be any oil gain in Dyed yam & instead there can some weight loss.. Date : 10.7.2000 Place: MUMBAI CHAT.20 CA Muligh VILAS J. BARDAPURKAR CHARTERED ENGINEER F 103820/2 Document 3 Supply pacta MARISH GeneraTechakel Opinion.docx Draw zone 11 Input feed 'मानव निरà....

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....ow shows the line diagram of false twist drawtexturing process. Fint beater Cooling on Spindle Intermediate feed Contd....2.... Al Document 4 7 | Page E/3070-3072/2005-DB मानव निर्मित वस्त्र अनुसंधान संघ (वस्त्र मंत्रालय, भारत सरकार से न I भाव (११२६९) -(2) T-:ractor@ang २२२००६२ -२१०२. "" MANTRA MAN MADE TEXTILES RESEARCH ASSOCIATION LINKED TO THE MINISTRY OF TEXTILES, SOVT. OF INDIA) New Tea Market Telephone Exchange, Ring Road, SURAT-315 002. Phone (++31 261) 2323211, 2337062 Telefax (++81 261) 2322300, Talegram: "MANTRA E-mail: racter masurat.org Website: www.mar Registered under Bombay Paid Tual Art 1350 & Badetise Reglakson Act 1060, Unkad to Ministry of Testtes, Govt of India, New Del Application of lubricating (coning) oil: 112....