TaxTMI 
TaxTMI 
2001 (9) TMI 137
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.... draw twisting machine and four twisting machines. Draw Twisting Machine only subject the yarn a process of drawing. The other machines only capable of imparting twist to yarn. Twisted yarn made out of untwisted yarn is exempted by Notification 35/95 as amended by Notification 8/96. The process of drawing of PFY by drawing POY is liable to duty. 2.The officers of the department, visited the appellant's factory, searched the premises and recovered various records. We are only concerned with one of the documents referred to as creel register. The show cause notice records that this register contends that was recovered from the table of Premar Singh, Technical Manager. He was interrogated with regard to entries in this register. In his stat....
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....ises that there is no other evidence than this. The investigation conducted has not considered and gone into the source of the POY, PFY or disposal of the PFY that is alleged to have been manufactured. 4.The departmental representative's answer is that the creel register contains the details relating to removal of the goods. He questions the retractions filed by the three persons who gave the statements on the ground that they have not filed before the authority higher than the officer who recorded the statements. 5.We will proceed to examine first the alternative contention of the appellant. The register contains the following columns - Denier/filament; lot number; receive date; issue date; POY base and merge number; TPM/POY issue qu....
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....ng machine is employed. Twisting machine do not have the facility to take a larger metal coke. Therefore, the register contains entries not only of PFY from which POY is drawn, but also yarn twisted or otherwise which is unworn. This explains the entry "TPM/POY". The first referred to twisted yarn and the second untwisted polyester yarn. If that is the case, it would then be not possible to come to the conclusion that the Commissioner arrived at from the entries in the register or not. To do so, the entries in the register relating to drawing of the yarn will have to be segregated from other entries relating to twisting. As it stands now, it is not possible to say that any particular entry refers to any one of these two activities. Columns ....
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....he officer. It is however perfectly possible for a person for reasons not to proceed with the complaint of ill treatment or harassment while he wishes to make his own stand clear. This is what all these persons have done. There has been no delay in relation to the retraction and they have retracted on the next day after it has been made. 9.The Counsel for the appellant contends that in fact a statement was subsequently recorded by the officers in which they maintained their stand contending the retraction. The ground for not accepting the retraction is therefore baseless. It would then follow that the attempts made by them also become questionable. 10.In his statement dated 10-3-1997, Shashidharan Menon has named these persons as bein....