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PETROFILS COOPERATIVE LTD. Versus COLLECTOR OF CENTRAL EXCISE - 1991 (9) TMI 189 - CEGAT, NEW DELHI - Central Excise
......... on-cellulosic waste whereas the goods in question were waste yarn (hard waste). He also submitted that the authorities having alleged non-segregation of waste yarn in the show cause notice could not later contend that the goods were not waste yarn. We observe that Notification 272/83 could have been applied if there was any basis for the allegation in the show cause notice that the goods were non-cellulosic waste and, on the evidence indicated in the notice, a finding to that effect had been recorded. We do not find any such allegation in the show cause notice. In these circumstances too, the finding that the goods were non-cellulosic waste has been recorded without any basis and order is liable to be set aside. We, therefore, reach the same conclusion. In this view of the matter, we allow the appeal and set aside the impugned order with consequential relief to the appellants. 15. The Miscellaneous Application is also disposed of in the light of the order allowing the appeal.