TMI Blog1987 (6) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... . After adjudication the Collector of Central Excise, Chandigarh under his order dated 27-6-1977 ordered confiscation of the goods allowing redemption on payment of fine of Rs. 28,800/-, imposed a penalty of Rs. 15,000/- and demanded the differential duty. On appeal to the Central Board of Excise and Customs, the Board under its order dated 29-11-1980 reduced the penalty to Rs. 3000/- and redemption fine to Rs. 10.000/- but otherwise confirmed the order of the Collector. The appellants preferred a revision petition to the Central Govt. The same, on transfer, is the present deemed appeal. 2. The appellants have indicated by their letter dated 25-5-1987 that they shall not be attending the hearing before us in person or through their repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f polyamide (Nylon filament yarn) is more than 15% (actual being 11.1%). The weight of the fabric does not exceed 10 square meter per Kg. (actual being 9.0). It is apparent that the extract is not complete since the original report evidently read the content of polyamide (nylon filament yarn) is more than 10% but less than 15% (actual being 11.1%). It appears from the appeal preferred to the Central Board that the statutory position in respect of payment of duty was as follows: That the goods whose composition contains less than 15% nylon and the balance stapple (SIC) yarn and the weight exceeding 10 square meter per Kg. fall within the tariff. If weight exceeds 10 sq. meters per Kg- it is assessed @ 10.60P per sq. meter but the fabri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings. 5. In any event, the appellants rely on the letter dated 25-2-1977 of the Central Board of Excise and Customs whereunder the Central Board has communicated that for determining the percentage of Rayon or Artificial Silk contents of mixed fabrics in test an allowance of 2.5% may be given in favour of the manufacturer on account of un-evenness in the denier of the rayon or other yarn in the making up of fabric and subsequent processing of the woven fabrics. As earlier seen the test result of the Quality Marking Centre had given the percentage of nylon at 13.4%. If 2.5% mentioned as allowance is added to the same the percentage of nylon contents would be over 15%. In that event the duty paid by the appellants would have been prope ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
