2002 (9) TMI 187

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....rovisions of Rule 96ZI(5)(d) and Rule 96ZL by incorrectly furnishing the information required under sub-rule (5) of Rule 96ZI of Central Excise Rules, 1944, wherein the assessee has declared the meter length of the machines installed as 13.9 mts. In reality, the machine has got two rollers of 13.9 mtrs. of each with 514 needles on each roller. The Show Cause Notice demanded differential duty of Rs. 91,115/- for the clearances made during the period Oct., 97 to Jan., 98 under Rule 96ZL(I) and also proposed to impose penalty under Rule 96ZL(iii) and Rule 209A of Central Excise Rules, 1944. The Jurisdictional Assistant Commissioner "D" Division, Bangalore in his Order-in-Original No. 182/98, dated 30-11-98 dropped the proceedings initiated in ....

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....n this case from 10/97 to 1/98 since the amendment would take place from 2-6-98. (ii)     The Trade Notice No 289/69, dated 16-9-69 of the Baroda Commissionerate relied by the Commissioner (Appeals) is not acceptable to the Department since there is a definition under the Rule 96ZI(6). They relied upon the Hon'ble Supreme Court decision in the case of Cannanore Spinning and Weaving Mills Ltd. [1978 (2) E.L.T. (J 375) (S.C.)] and in a similar facts of the case, the Department has filed a Civil Appeal in the Hon'ble Supreme Court of India in the case of M/s Gemini Dyeing and Printing Mills Ltd, Bangalore on the ground that the CEGAT had given retrospective effect to the Notification No. 14/2000, dated 1-3-2000. 5. We....