2008 (7) TMI 205

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Appellant. Dr. Gautam Ray, Jt. CDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. The Appellants manufacture cotton yarn which is put on open cheese form at the intermediate stage before the same is converted into plain straight reel hanks. It is admitted by both sides that cotton yarn in plain straight reel hanks was exempt or chargeable to n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....precautionary demands. It was categorically stated in the said circular dated 4-10-1988 that these demands should be kept pending till a final decision in the matter is communicated. 2. We find that without waiting for the final communication, the impugned demand in respect of the Appellants has been decided by the jurisdictional Assistant Commissioner by the impugned order-in-original dated 24-1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inal communication dated 19-3-2002, the impugned order as well as the impugned order-in-original are set aside and the matter is remanded to the original Authority for fresh decision to be taken in the light of the Board's Circular dated 19-3-2002. 4. Appeal is thus allowed by way of remand. Cross-objection filed by the Department also stands disposed of. 5. Shri Khaitan, learned Sr. Advocate, a....