TMI Blog2014 (10) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause noted. We find that the applicant removed dutiable yarn on cheese and cones without payment of duty in the guise of exempted plain reel hank yarn. Hence, it is required to examine the facts in detail at the time of appeal hearing. applicant failed to make out a prima facie case for waiver of predeposit of entire amount of duty along with interest and penalty - Partial stay granted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statements. A Show Cause Notice dated 01.02.2001 was issued proposing to demand duty of ₹ 28,25,430/- along with interest in respect of cheese yarn cleared in the guise of Plain Reel Hank Yarn during the period 1996 to 1999. The adjudicating authority dropped the demand of duty and imposed penalty of ₹ 10,000/- under Rule 173Q of erstwhile Central Excise Rules, 1944. Revenue filed app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant made clearances of cheese yarn in the guise of Plain Reel Hank yarn under the parallel invoices. It is noted that the number and date of the parallel invoices were also recorded in the annexure to the show cause noted. We find that the applicant removed dutiable yarn on cheese and cones without payment of duty in the guise of exempted plain reel hank yarn. Hence, it is required to examin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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